News and Insights

CRA GST/HST Info Sheet GI-052

Tax Development Jan 13, 2010

The Canada Revenue Agency has issued this information sheet which reflects the proposed amendments to the Excise Tax Act that will simplify GST/HST compliance for direct sellers and their contractors, which was announced on January 27, 2009.  The proposals will allow commission-based direct sellers to use the Network Sellers Method (NSM) upon approval from the Minister.  This info sheet explains the approval process, the NSM rules that apply to network sellers and sales representatives, and the documentary requirements that must be met.

CRA GI-052