Finance committee  I couldn't say whether the services are available in Canada or not. People use the Internet to get a service, but the Internet is a tool used all over the world. Servers can be in any country. The situation may have changed. In any event, it is up to the Canada Revenue Agency to

Finance committee  The amendment here is a law in Canada that applies to people in Canada, and, in this case, it applies mainly to the drivers. As I said, with those app operators located in Netherlands or Barbados or places like that, it's very difficult to enforce any tax on them. However, the

Finance committee  Yes.

Finance committee  I understand that there have been discussions, but I don't think the companies have expressed how they're going to do business. I was not present at any discussion.

Finance committee  I'm not sure that at this point we have this information. What we understand of the business model of those ride-sharing providers is that there has been no exchange of money between the driver in the application that facilitates the matching of the driver with the passenger. Th

Finance committee  I cannot answer in the name of those companies. These are often companies that are not located in Canada, so it's very difficult to force a business model on them. I guess they will let their drivers know what they intend to do.

Finance committee  Well, they're actually not located in Canada, and they argue that they're not making any supplies in Canada.

Finance committee  You can mention Uber, but there are many more companies. There's Lyft, and Facedrive, and all sorts of new companies that are coming on the market. Some may be located in Canada, and some are not. For those that are not located in Canada, normally the way the system works is th

Finance committee  They will have to collect from the passenger, if Uber or other companies have not collected for them.

Finance committee  The fare that is put on the app by Uber, in terms of legislation, is called the consideration for the supply. It's the price. The tax always applies, in addition to the consideration for the supply. So if only the consideration has been collected from the passenger, the driver wi

Finance committee  Good afternoon. My name is Pierre Mercille. I am the Senior Legislative Chief in the sales tax division of the Department of Finance. Part 2 of the bill implements measures involving the goods and services tax, as well as the harmonized sales tax. There are three different GST

Finance committee  No, I don't think we have that information.

Finance committee  The services are relieved also. The supply is deemed to be made for—

Finance committee  —some consideration. If one person controls everything and has 100% of the shares and all of the votes, this doesn't affect that situation.

Finance committee  It's not in this part.