Economy Tax Articles

Canadian GST/HST Registration for Platform Operators in the Digital Economy

If your platform touches Canadian customers, start by deciding whether Canada's digital-economy GST/HST measures may apply to each transaction flow. This is an operational question with real consequences. An affected business or platform operator may need to register for a GST/HST account and charge, collect, and remit tax under CRA-administered Excise Tax Act (ETA) rules.