Thank you, Mr. Chair.
Evidence of meeting #41 for Canadian Heritage in the 42nd Parliament, 1st Session. (The original version is on Parliament’s site, as are the minutes.) The winning word was gst.
A recording is available from Parliament.
Evidence of meeting #41 for Canadian Heritage in the 42nd Parliament, 1st Session. (The original version is on Parliament’s site, as are the minutes.) The winning word was gst.
A recording is available from Parliament.
11:55 a.m.
Conservative
The Vice-Chair Conservative Larry Maguire
I will ask if there are any other questions from my colleagues.
11:55 a.m.
NDP
Pierre Nantel NDP Longueuil—Saint-Hubert, QC
I have just a final point.
Could it be that, for example, under iTunes or the Apple Store...? I'm sorry. I'm confused, but I think it's iTunes. The app store has a Canadian office and iTunes doesn't have a Canadian office, so could that lead to this discrepancy?
11:55 a.m.
Director General, Excise and GST/HST Rulings Directorate, Legislative Policy and Regulatory Affairs Branch, Canada Revenue Agency
It could certainly be a factor. As my colleague mentioned, it depends on where the application comes from and who sells it. Is it being sold on their own behalf or that of a non-resident? The outcome depends on how it's structured. That's why it is more difficult.
11:55 a.m.
NDP
Pierre Nantel NDP Longueuil—Saint-Hubert, QC
A bunch of wild guys in Newfoundland create a great app and are penalized when the South Korean guy is not. We have to change this. It's terrible.
Thank you.
11:55 a.m.
Conservative
The Vice-Chair Conservative Larry Maguire
Thank you very much, colleagues.
Given that there's a committee meeting coming in here right after us, if there are no questions—I'm looking around, and I don't see any—if that's the case—
11:55 a.m.
Conservative
11:55 a.m.
Conservative
