Bill Detail
An Act to amend the Excise Tax Act (supply of digital content)
BillC-448
Session42-1
StageOutside Order of Precedence
Introduced2019-05-14
Proposed byPierre Luc Dusseault
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.
Legislative Timeline
2019-05-14
First reading
Current
Outside Order of Precedence