Some foreign-based businesses engaged in the digital economy have started charging GST

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Most foreign-based businesses who sell mobile apps, online video streaming services and other digital platform-based products are now required to charge Canada’s sales tax, commonly known as GST/HST, when making sales in Canada. This requirement started this July 2021.

So starting July 1, 2021, you may see GST/HST charges when you make purchases from affected businesses. Affected businesses will include:
- Cross-border digital products and services, like video or music streaming services
- Platform-based short-term accommodation, like homestays or vacation rentals and
- Goods supplies through fulfillment warehouses in Canada.

These businesses will be required to register for, charge, collect and remit GST/HST on these products and services.

Source: https://www.canada.ca/en/revenue-agency.html
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