Monique Pauzé on Questions on the Order Paper

With regard to the application of the OECD’s International VAT/GST Guidelines, which outline that value-added taxes are to be added in the jurisdiction of the residence of the customer using foreign Internet service providers, such as Netflix: (a) does Canada adhere to these guidelines and the mechanisms that ensure the effective collection of VAT/GST on cross-border supplies of services and intangibles; (b) if the answer to (a) is affirmative, what measures outlined in these guidelines does Canada intend to adopt, and when; (c) in the correspondence between Netflix and the Canada Revenue Agency, the Department of Finance and the Department of Canadian Heritage, since October 19, 2015, how many times did the application of these measures come up, especially with regard to charging Netflix GST and HST; (d) what are the details of the correspondence in (c), including emails, from the Canada Revenue Agency and the Department of Finance?