Digital Economy | Changes regarding PST Registration

British Columbia

New registration requirements for Canadian and foreign sellers of software and telecommunication services

On February 18^th, 2020, British Columbia’s 2020 budget was delivered in which new registration requirements for Canadian and foreign sellers of software and telecommunication services as well as Canadian sellers of goods were announced. In essence, the new registration requirements are aimed at foreign businesses that operate in the digital economy or Canadian entities that sell goods in the province.

More information below.

Saskatchewan

New registration requirements for non-residents sellers operating in the digital economy

On May 30^th, 2018, the proposed amendments to the Provincial Sales Tax Act of Saskatchewan were given Royal Assent. These legislative changes require that non-resident vendors who make sales of tangible property and other taxable services to consumers in S.K. register for PST purposes.

These changes, effective retroactively to April 1^st, 2017, apply not only to vendors selling to unregistered persons (i.e. consumers) but rather to any end-user (i.e. business-to-business or business-to-consumer).

Electronic Distribution Platforms, Online Accommodation Platforms and Marketplace Facilitators

On July 3^rd, 2020, other proposed amendments to the Provincial Sales Tax Act of Saskatchewan were given Royal Assent. These legislative changes are effective retroactively to January 1^st, 2020.

Read our document below for full details.