Progress

Current status
in force
01 Jul 2021 in force
29 Jun 2021 adopted
29 Jun 2021 adopted
23 Jun 2021 under deliberation
30 Apr 2021 under deliberation

Scope

Implementers
Canada
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national

Timeline of events

01 Jul 2021
in force

Implementation of Bill C-30 enacting GST/HST on digital platforms

Bill C-30 was adopted by the Canadian Senate. The Bill includes the obligation for foreign businesses to collect, account and register for the goods and services tax (GST) and the harmonized sales tax (HST). The GST/HST will be applied to the servic…

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament
29 Jun 2021
adopted

Adoption of Bill C-30 enacting GST/HST on digital platforms

Bill C-30 was adopted by the Canadian Senate. The Bill includes the obligation for foreign businesses to collect, account and register for the goods and services tax (GST) and the harmonized sales tax (HST). The GST/HST will be applied to the servic…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
29 Jun 2021
adopted

Royal assent given to Bill C-30 enacting GST/HST on digital platforms

Bill C-30 was given Royal Assent. The Bill includes the obligation for foreign businesses to collect, account and register for the goods and services tax (GST) and the harmonized sales tax (HST). The GST/HST will be applied to the services provided …

Source
Event type law
Action type signing
Government branch legislature
Government body parliament
23 Jun 2021
under deliberation

Passage of Bill C-30 enacting GST/HST on digital platforms

Bill C-30 was passed by the Canadian House of Commons to the Senate. The Bill includes the obligation for foreign businesses to collect, account and register for the goods and services tax (GST) and the harmonized sales tax (HST). The GST/HST will b…

Source
Event type law
Action type passage
Government branch legislature
Government body parliament
30 Apr 2021
under deliberation

Introduction of Bill C-30 enacting GST/HST on digital platforms

Bill C-30 was introduced to the Canadian House of Commons. The Bill includes the obligation for foreign businesses to collect, account, and register for the goods and services tax (GST) and the harmonized sales tax (HST). The GST/HST will be applied…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament