Canada: Adoption of Bill C-30 enacting GST/HST on digital platforms
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
Hide details
2021-04-30
under deliberation
2021-06-23
under deliberation
2021-06-29
adopted
2021-06-29
adopted
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
platform intermediary: user-generated content
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
listing (any form): marketing (any form)
Regulatory tool
Subordination under sales, use or value-added tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1