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GST/HST for digital economy businesses

Pay (remit) the tax you collected

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

The simplified GST/HST online payment system is being developed and is not currently available. This page will be updated once it becomes available.

Under the cross-border digital products and services or platform-based short-term accommodation, your remittance obligation depends on if you have registered for a simplified or normal GST/HST account.

Under supply of qualifying goods in Canada (also known as “qualifying tangible personal property supply”), your payment (remittance) obligations are based on the normal GST/HST rules.

When to pay

You must pay (remit) your net tax by the due date of your return for the GST/HST reporting period.

How to pay

Payments under the simplified GST/HST can be made online only. No other payment options are available.

For information about remitting GST/HST under the normal GST/HST, go to Remit (pay) the tax you collected.

Foreign currency

Under the simplified GST/HST, if the value of the amount payable for the supplies that you make is expressed in a foreign currency, that amount must be converted into Canadian currency. You must use the exchange rate applicable on the last day of the reporting period in which the tax is collected or required to be collected, or using any other conversion method that we may accept.

Under the simplified GST/HST, you may apply to be designated to determine your net tax for a reporting period in a particular qualifying foreign currency, in which case:

  • your net tax for your reporting period is to be determined in your return for that reporting period in the qualifying foreign currency for which you have been designated
  • your remittance for the reporting period is to be remitted in the qualifying foreign currency
  • any amount required to be converted into the qualifying foreign currency to determine the net tax for the reporting period is to be converted using the exchange rate applicable on the last day of the reporting period or any other conversion rate that we may accept.

You can apply for authorization to determine your net tax for a reporting period in a qualifying foreign currency if you are registered for the simplified GST/HST.

The qualifying foreign currencies are:

  • U.S. dollar
  • Euro

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