The Canada Border Services Agency (“CBSA”) released a consultation paper and proposed regulations amending the Valuation for Duty Regulations on May 27, 2023, with a thirty-day consultation period that ends June 26, 2023. A copy of the proposed regulations…
British Columbia is the last province in Canada to introduce marketplace facilitator rules that will require online marketplace facilitators rather than sellers to collect BC PST on sales made through the marketplace. The proposed legislation is to come into force…
Saskatchewan has introduced retroactive changes to their Provincial Sales Tax Act (“PSTA”) to require marketplace facilitators and operators of online accommodation platforms to register and collect Saskatchewan’s Provincial Sales Tax. The changes, which were announced on June 15th, are retroactive…
On February 24, 2020, the Alberta Court of Appeal became the third court in Canada to rule on the federal government’s carbon pricing regime. Unlike previous cases in Saskatchewan and Ontario, the Alberta Court held that the…
Quebec expanded its sales tax registration requirements last year to require sellers that are not resident in the Province to register and collect Quebec’s sales tax if their sales made to Quebec consumers in the last year were CAD $30,000…
The Province of Quebec announced today that it intends to expand its requirements for non-resident vendors to collect and remit Quebec Sales Tax (“QST”) on sales to Quebec consumers, effective as early as January 1, 2019. In this context “non-resident”…
A recent amendment to British Columbia’s Provincial Sales Tax Act extends the requirement to register for, and collect, the 7% provincial sales tax (“PST”) to any business located outside BC that holds inventory in BC for sale to a person…
British Columbia is contemplating yet another change to its sales tax. The Province reverted from a federally collected Value Added Tax to a provincial sales tax (“PST”) on April 1, 2013. While the new PST is very similar to the…