Canadian Commodity/Sales Tax Update, Including Marketplace/Non-Resident Vendors

Moderator:

Don Mills, Canopy Growth Corporation, Chair, TEI’s Canadian Commodity Tax Committee

Speakers:

• Randall Schwartz, PwC Law LLP
• David D. Robertson, Ernst & Young LLP
• Zvi Halpern-Shavim, Blake, Cassels & Graydon LLP

Session Description:

A panel discussion on the proposed changes to the sales tax registration requirements for non-residents selling to Canadians, including both traditional services as well as e-commerce and digital products and services.

Learning Objectives:

After this session, participants will be able to identify (1) GST/HST, QST, and PST compliance requirements for non-residents of Canada in respect of their sales to Canadians or products delivered in Canada; (2) GST/HST requirements relating to importations of goods and tangible property sold to customers in Canada, and (3) registration requirements for non-residents involved in such supplies.