The Canada Revenue Agency has published an FAQ dated 12 March 2021 on the application of the GST/HST in relation to electronic commerce supplies. The FAQ contains 15 questions and answers to explains the proposed GST/HST measures relating to the digital economy announced as part of the Fall Economic Statement 2020. The 6 questions providing the main details are as follows:
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General Information
1. On November 30, 2020, the Government of Canada announced a number of proposed GST/HST me…