The Department of Finance recently confirmed that Bill C-208 has been passed by Parliament, received Royal Assent and has become part of Canada’s Income Tax Act. Clarifications to this legislation were also released.

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.