Canadian Heritage committee  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.

Canadian Heritage committee  For confidentiality reasons, I can't confirm whether or not Google pays taxes. Generally speaking, I can say that if a non-resident provides goods or services in Canada, under the regulations, the non-resident must collect the sales tax and remit it to the government.

Canadian Heritage committee  I don't know this situation, and I cannot comment. Furthermore, I can't comment on a particular taxpayer.

Canadian Heritage committee  If a non-resident company had a server in Canada and provided goods or services in Canada—advertising, for instance—it would be considered a Canadian business for the GST. Therefore, it would have to collect and remit the tax to the government.

Canadian Heritage committee  There are circumstances in which non-residents must. If we consider that they have a place of business in Canada, they are required to charge taxes.

Canadian Heritage committee  Thank you for your question. Mr. Chair, it is true that the GST is payable by consumers. If a consumer is in Canada and the supplier is in Canada, then I think it's relatively clear that any supplier who's making supplies of advertising or media to a Canadian consumer is require

Canadian Heritage committee  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

Canadian Heritage committee  Thank you.

Canadian Heritage committee  Actually, if non-residents don't have a place of business in Canada, they may still have to charge taxes.

Canadian Heritage committee  Thank you for your question. The charitable environment is not my area of expertise. I do understand that there are criteria that need to be met to be granted charitable status, but I'm not really in a position to respond to you. I can go back and get the answers for you.

Canadian Heritage committee  Good morning, Mr. Chair. My name is Danielle Laflèche. I'm the director general of the excise and GST rulings directorate at the Canada Revenue Agency. I'd like to thank you for inviting me to attend your meeting. To set a helpful context for today's discussion, I'd like to brie

Status of Women committee  I'm sorry, but we don't have that information within our section. However, if you want, we can get those numbers for you.

Status of Women committee  Good afternoon, Madam Chair and members of the committee. My name is Danielle Laflèche and I am the Director General of the Registered Plans Directorate at the Canada Revenue Agency. Accompanying me is Janice Laird. Ms. Laird is the Director of the Actuarial and Policy Division