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GST/HST for digital economy businesses

Find out if you need to register for the GST/HST

New rules for digital economy businesses are in effect as of July 1, 2021.

Use the questionnaire or review the diagrams to find out what type of business category you fall under and if you would need to register for the GST/HST.

Registration questionnaire

Are you:

  • A non-resident vendor or a non-resident distribution platform operator vendor who sells taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?

    Your business falls under cross-border digital products and services.

    Are you currently registered or required to be registered under the normal GST/HST, or currently carrying on business in Canada?

    • Yes
    • No

      Are the supplies facilitated by another distribution platform operator that is registered for the GST/HST?

      • Yes
      • No

        Does your registration threshold exceed $30,000 CAD?

        Find out how to calculate your threshold amount under cross-border digital products and services.

        • Yes
        • No
  • A distribution platform operator who facilitates through your platform the supplies of taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?

    Your business falls under border digital products and services.

    Are you currently registered or required to be registered under the normal GST/HST, or currently carrying on business in Canada?

    • Yes
    • No

      Are the supplies facilitated by another distribution platform operator that is registered for the GST/HST?

      • Yes
      • No

        Does your registration threshold exceed $30,000 CAD?

        Find out how to calculate your threshold amount under cross-border digital products and services.

        • Yes
        • No
  • A non-resident vendor or a non-resident distribution platform operator vendor who makes the supply of qualifying goods (also known as “qualifying tangible personal property supply”) including goods that are delivered or made available in Canada, such as goods located in a fulfillment warehouse or goods shipped to a purchaser in Canada?

    Your business falls under the supply of qualifying goods in Canada.

    Are you currently registered under the normal GST/HST or currently carrying on business in Canada?

    • Yes
    • No

      Does your registration threshold exceed $30,000 CAD?

      Find out how to calculate your threshold amount under the supply of qualifying goods in Canada.

      • Yes
      • No
  • A distribution platform operator who facilitates the supply of qualifying goods (also known as “qualifying tangible personal property supply”) through your platform including goods that are delivered or made available in Canada, such as goods located in a fulfillment warehouse or goods shipped to a purchaser in Canada?

    Your business falls under the supply of qualifying goods in Canada.

    Are you currently registered under the normal GST/HST or currently carrying on business in Canada?

    • Yes
    • No

      Does your registration threshold exceed $30,000 CAD?

      Find out how to calculate your threshold amount under the supply of qualifying goods in Canada.

      • Yes
      • No
  • A supplier of taxable supplies of short-term accommodation in Canada or an accommodation platform operator that facilitates such supplies through your platform?

    Your business falls under platform-based short-term accommodation.

    Are you currently registered or required to be registered under the normal GST/HST, or currently carrying on business in Canada?

    • Yes
    • No

      Does your registration threshold exceed $30,000 CAD?

      Find out how to calculate your threshold amount under platform-based short-term accommodation.

      • Yes

        Are you:

        • the supplier?
        • the accommodation platform operator?
      • No

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