The Canadian government is considering introducing a sales tax on e-commerce supplies made by foreign businesses to residents of Canada. At the moment, people that import digital services (also known as intangible personal property) are supposed to self-assess GST unless the services are used at least 90% for business purposes. In reality, this often does not take place leading to loss of tax revenue for the Canadian Revenue Agency and putting domestic suppliers at a disadvantage.
The Canadian government has looked at other countries that have implemented such rules, including the EU and South Africa, and are asking for comments to be made by the relevant stakeholders.
Source: accordance vat