CCRA Provides Sales Tax Guidance for E-commerce

The Technical Information Bulletin B-90 GST/HST and Electronic Commerce released by the Canada Customs and Revenue Agency (CCRA) in July 2002 provides some guidance on whether "a supply of intangible personal property or a service" is made in Canada for the purposes of the GST. The bulletin addresses downloads of computer programs and other e-commerce activities. In some instances, non-residents are liable to collect GST on supplies made to Canadian residents. In other instances, Canadian recipients must self-assess the tax as an importation. For the full text of the CCRA bulletin, visit: http://www.ccra-adrc.gc.ca/E/pub/gm/b-090/b-090-e.pdf Concerned about the legal aspects of doing business online, contact Amy-Lynne Williams of DWW: awillimas@dww.com.