Electronic commerce facilitates the delivery of goods and services across tax jurisdiction borders, including the delivery of digitized goods that previously could only be supplied in tangible form and the provision of services from remote locations that previously required the physical presence of personnel at the customer’s site. These aspects of electronic commerce raise several interpretive issues concerning the administration of the Canadian Goods and Services Tax/Harmonized Sales Tax (GST/HST).

type GST/HST Technical Information Bulletin Regarding the Taxation of Electronic Commerce