Canada is considering a sales tax on E-commerce supplies made by foreign businesses to residents of Canada.  At present people that import digital services should self-assess GST unless the services are used at least 90% for business purposes.  Often these imports of services do not self assess, leading to loss of tax revenue for the Canadian Revenue Agency and putting domestic suppliers at a disadvantage. The Canadian government has looked at other countries that have implemented such rules, including the EU and South Africa, and are asking for comments from the relevant stakeholders.