Canada's Department of Finance has published the Fall Economic Statement 2020 - Supporting Canadians and Fighting COVID-19. This includes a prudent fiscal plan with proposed measures for a tax system for the digital economy, summarized as follows:
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A Tax System for the Digital Economy
Under current rules, foreign-based digital businesses can sell their goods and services to Canadians without charging the Goods and Services Tax/Harmonized Sales Tax (GST/HST), which puts the burden on …