Canada Tax Agency Updates Guidance on GST/HST for Nonresident Businesses

The Canadian Revenue Agency Jan. 24 updated guidance on GST/HST for nonresident businesses. The updated topics include: 1) FAQs on deferral of GST/HST payments; 2) the online filing of returns for authorized representatives; 3) the requirement to file electronic returns was reduced to 5 returns from 50 returns, beginning Jan. 1; 4) a clarification concerning GST/HST changes for businesses in the digital economy that took effect July 1, 2021; and 5) tax identification registration for nonresident businesses. [Canada, Canada Revenue Agency, 01/24/22]

Reference:
View Guidance. View Announcement.