This article provides a summary of the registration requirements for sales tax purposes that may be applicable to an e-commerce supplier who is a non-resident of Canada (a “Merchant”) that is selling goods and services in Canada.
VAT obligations of taxable persons from third countries in e-commerce with europe
The article also contains a brief presentation of the changes that will be applied in the field of e-commerce in 2021 and concern e-retailers from third countries.
