News and Insights

CRA Updates Guides for Non-Residents and Non-Profit Organizations

Tax Development Mar 28, 2018

The Canada Revenue Agency (CRA) has updated Guide RC4027, “Doing Business in Canada – GST/HST Information for Non-Residents”, and Guide RC4081, “GST/HST Information for Non-Profit Organizations”, to include changes on how GST/HST applies to ride-sharing services, effective July 1, 2017.  As of that date, a driver who provides commercial ride-sharing services is deemed to be a taxi business and is required to register for and collect GST/HST.  In addition, Guide RC4027 has been revised to account for the repeal of a GST/HST rebate for the Canadian accommodation portion of eligible tour packages supplied to non-residents after March 22, 2017.