Subsection 211.14(1)
Administrative Policy
19 December 2023 GST/HST Interpretation 230511 - Non-resident vendor selling digital products or services
A non-resident supplies digital products or services though digital platforms and websites and also sells advertising on its website through a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | no guidance on whether hosting of advertising on non-resident website could be considered to be a service performed in part in Canada | 197 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) | “may be used” means “allowed to be used” | 222 |