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Bill C-448

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First Session, Forty-second Parliament,
64-65-66-67-68 Elizabeth II, 2015-2016-2017-2018-2019
HOUSE OF COMMONS OF CANADA
BILL C-448
An Act to amend the Excise Tax Act (supply of digital content)
FIRST READING, May 14, 2019
Mr. Dusseault
421605


SUMMARY

This enactment amends the Excise Tax Act to require any non-resident person who makes a taxable supply of digital content in Canada through a website that is not hosted in Canada to register for the purposes of that Act.
Available on the House of Commons website at the following address:
www.ourcommons.ca


1st Session, 42nd Parliament,
64-65-66-67-68 Elizabeth II, 2015-2016-2017-2018-2019
HOUSE OF COMMONS OF CANADA
BILL C-448
An Act to amend the Excise Tax Act (supply of digital content)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.‍S.‍, c. E-15

Excise Tax Act

1Section 240 of the Excise Tax Act is amended by adding the following after subsection (1):
Digital content
(1.01)Despite paragraph (1)‍(c), every non-resident person who makes a taxable supply of digital content in Canada through a website that is not hosted in Canada is required to be registered for the purposes of this Part in respect of that supply.
Published under authority of the Speaker of the House of Commons

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