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.
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