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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 by the businesses to Canadian consumers of businesses. Affected businesses are operators of digital platforms located outside of Canada and non-resident suppliers. For the law to apply a business must exceed the threshold of CA$ 30'000 in taxable supplies of IPP and services provided to non-registered Canadian costumers. The law shall be in effect as of 1 July 2021.
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