Bill C-448
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- ENGLISH
- SUMMARY SUMMARY
- Excise Tax Act Excise Tax Act
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First Session, Forty-second Parliament, 64-65-66-67-68 Elizabeth II, 2015-2016-2017-2018-2019 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Tax Act (supply of digital content)
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FIRST READING, May 14, 2019
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Mr. Dusseault |
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.
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Available on the House of Commons website at the following address:
www.ourcommons.ca
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1st Session, 42nd Parliament, 64-65-66-67-68 Elizabeth II, 2015-2016-2017-2018-2019 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-448 |
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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
1 Section 240 of the Excise Tax Act is amended by adding the following after subsection (1):
Digital content
Start of inserted block(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.
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Published under authority of the Speaker of the House of Commons
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