The introduction of the VAT in Canada, initially in the form of the federal GST in 1991, did not signify a major change … in Canada unlike in other countries is generally quoted separately (like retail sales taxes in the US) and hence highly … is to examine in some detail and with some new evidence the incidence of Canada's sales and excise taxes, a question that …

Internet directly from suppliers located outside Canada just as easily as from domestic vendors. While this is useful for … Netflix and Spotify, are not obligated to collect and remit sales tax if they are not “carrying on business” in Canada … for consumption within Canada regardless of where the company is located, in compliance with International VAT …