On 3 October 2017, Quebec’s National Assembly approved a motion to subject foreign suppliers of digital goods and service to Quebec sales tax from 2018, beginning with Netflix. The motion follows a recent deal between Netflix and the Canadian federal government that entails a CAD 500 million production investment commitment by Netflix while remaining exempt from federal sales tax (GST). How the Quebec sales tax would be collected still needs to be sorted out, however, with the Quebec governme…