The Ontario Government is considering drafting new legislation to address the issue of the applicability of the Ontario Retail Sales Tax to software and related services. At present, the government is going through a consultation process with industry organizations such as the Information Technology Association of Canada for Ontario. A copy of the draft legislation will be posted on the Website of the Ministry of Finance. Interested parties will be able to contact the ministry with their comments and suggestions. For additional information, visit: http://www.itbusiness.ca/index.asp?theaction=61&sid=49049#.

E-TIPS® ISSUE

02 07 04

Disclaimer: This Newsletter is intended to provide readers with general information on legal developments in the areas of e-commerce, information technology and intellectual property. It is not intended to be a complete statement of the law, nor is it intended to provide legal advice. No person should act or rely upon the information contained in this newsletter without seeking legal advice.

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