Canada GST drop-shipment changes
Canada is to change the GST exemption rules for non-resident drop shippers.
Presently, non-resident drop shippers acquiring goods in Canada for sale to local customer will be charged GST by their vendors. There is a current exemption to this if the customer can provide a drop-shipment certificate.
The Canadian Department of Finance is now proposing changes to these certificate rules with immediate effect which may restrict their usage.