In recent months, the tax treatment of non‑resident and resident suppliers (i.e., Wayfair) engaged in e‑commerce sales has undergone significant changes. While many of these suppliers were not required to register to collect provincial or Canadian federal sales tax in the past, those obligations have changed.
In the checklists below, non‑resident and resident suppliers will find all the details they need to determine if they are required to register on a federal level with the Canada Revenue Agency or provincially in Québec, British Columbia, Saskatchewan or Manitoba. In each case, the checklist classifies various e‑commerce activities by customer type, the type of supplies being sold and the volume of sales, in order to make a determination about registration.
Canada Revenue Agency
Québec
British Columbia
Saskatchewan
Manitoba
| If you are a non‑resident and resident e‑commerce supplier, carefully review the checklists that apply to your business and you will be in an ideal position to start an informed dialogue with one of Baker Tilly’s indirect tax specialists. |
Get in touch with your Baker Tilly advisor to learn more. |
Related content
