Subsection 211.14(1)
Administrative Policy
19 December 2023 GST/HST Interpretation 230511 - Non-resident vendor selling digital products or services
supply to by a specified non-resident supplier to a specified Canadian recipient is made in Canada irrespective of s. 142
A non-resident supplies digital products or services though digital platforms and websites and also sells advertising on its website through a Canadian agent. If the non-resident instead was a specified non-resident supplier registered under the simplified GST/HST registration regime, a supply of intangible personal property or of an advertising service made by it to a specified Canadian recipient, would be deemed to be made in Canada pursuant to s. 211.14 (irrespective of the place-of-supply rules in s. 142) so that such supply would generally be taxable under s. 165.
| 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 |