Quebec

Canada Quebec B2C digital services sales tax

March 30th, 2018

Quebec is to become the first Canadian province to levy its consumption tax, Quebec Sales Tax (QST),  on non-resident providers of digital services to Quebec-resident consumers. This measure is targeting foreign digital services providers such as Netflix, Amazon Prime, Google Play, Apple Music and Skype. QST is currently levied at 9.975%. In September 2017, the Canadian federal government …


Canada

Canada rejects 5% GST on electronic services

September 29th, 2017

Canada has rejected introducing 5% federal Goods & Services Tax on electronic services to consumers such as: streaming films and music; online TV and radio; e-books, software and apps; subscriptions to member websites; and electronic journals and newspapers.  The biggest providers of these are non-resident, including Netflix, Amazon, Apple, Microsoft and Google. The tax was …


Canada

Canada GST changes

September 14th, 2017

Canada has made a number of proposals to change its Goods and Services Tax (inc Harmonised Sales Tax), including: Extend the GST liability to limited partnership investments Update GST rules on drop shipments Update the rules on GST for public transit services Modify pensions liable to GST to include those using master trust or corporations …


Canada

Canada 5% GST on car-sharing

March 23rd, 2017

Yesterday’s Canadian budget proposed extending GST to all private car-sharing services. The measure will require drivers working through Uber or similar services to register and charge 5% GST on any fees for journeys.  Currently, they can avoid GST if they earn less than C$30,000 per annum. Taxi companies already charge federal GST, and the budget measure …


Canada

Canada GST drop-shipment changes

July 31st, 2016

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 …


Canada

Canada sales tax hikes 2016

May 31st, 2016

The following three Canadian provinces will raise their Harmonized Sales Tax rates to 15% as follows: Newfoundland and Labrador from 13% to 15% on 1 July 2016; New Brunswick from 13% to 15% on 1 July 2016; and Prince Edward Island from 14% to 15% on 1 October 2016 HST is made up of the …


Canada

Canada Prince Edward Island HST rise to 15%

April 21st, 2016

The Canadian province of Prince Edward Island is to raise its Harmonized Sales Tax rate from 14% to 15%. The new 15% rate will apply from 1 October 2016. HST is a blend of the federal Goods & Services Tax (GST) of 5%, plus the province’s Provincial Sales Tax (PST). Prince Edward Island is raising …