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Canada GST drop-shipment changes

  • Jul 30, 2016 | Richard Asquith

Canada GST drop-shipment changes

Canada is to change the GST exemption rules for non-resident drop shippers.

Presently, non-resident drop shippers acquiring goods in Canada for sale to local customer will be charged GST by their vendors. There is a current exemption to this if the customer can provide a drop-shipment certificate.

The Canadian Department of Finance is now proposing changes to these certificate rules with immediate effect which may restrict their usage.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.