The World of Cybertaxes, University of Toronto, Faculty of Law, Toronto, ON
California Internet tax bill breakdown by Stephanie Robogeisha (CC BY-NC-SA 2.0) https://flic.kr/p/9YoqbP
Digital Tax
E-commerce Tax Policy Penalizes Canadian Business
While my previous column highlighted encouraging new Canadian policy on the consumer e-commerce front, recent e-commerce tax policy developments are troubling. After several years of deliberations, the Canada Customs and Revenue Agency has released its interpretation on the application of the goods and service tax to e-commerce. The result should set off alarm bells among Canadian businesses engaged in e-commerce, since it places them at a competitive disadvantage relative to their U.S. and European rivals.
Canada’s Online Tax Policy Lags Leaders
While privacy and e-commerce legislation have topped the Canadian government's Internet and e-commerce law agenda in recent years, one critical e-commerce issue has received little attention: tax policy.