Ms. Danielle Laflèche at the Canadian Heritage Committee

On December 1st, 2016. See this statement in context.

December 1st, 2016 / 11:20 a.m.

Director General, Excise and GST/HST Rulings Directorate, Legislative Policy and Regulatory Affairs Branch, Canada Revenue Agency

Danielle Laflèche

Okay. My apologies.

A person who is a non-resident who is making supplies through a place of business in Canada or is carrying on a business in Canada is required to register and to charge GST to the consumer. If that person is not considered to be carrying on business in Canada, the consumer is required to self-assess the tax, right?

See context to find out what was said next.