Finance committee  I said the first part, but to add to my answer, my understanding is that people have talked to the major players, and their intention is to comply.

Finance committee  I don't want to name specific companies.

Finance committee  I know officials talked to.... I would not be surprised if the minister's office talked to those companies too. I have no details about that. I just know that officials from the sales tax division and the tax policy branch have talked to some of those major players.

Finance committee  Of course.

Finance committee  Clause 106 deals with what is called the holding corporation rule in the GST/HST legislation. In certain circumstances, this holding corporation rule allows a holding corporation to claim ITCs, or input tax credits, with respect to some expenses in relation to a subsidiary or a

Finance committee  Clause 107 is the main rule that deals with e-commerce in this bill. As you may know, there are three different measures for e-commerce. One is to ensure that non-resident vendors that supply digital products and services to consumers in Canada are required to register under a s

Finance committee  I'm not going to comment on how the rule would apply to specific companies, but I can tell you that the first aspect of the amendment that I described is intended to target foreign companies that provide streaming services in Canada.

Finance committee  Yes.

Finance committee  I am going to speak to that clause.

Finance committee  Essentially, clause 100 amends the main definition provision in the GST/HST legislation, so there are a few things in there. The first amendment is a consequential amendment to the e-commerce measures that are found later in this part. The second amendment is simply to make th

Finance committee  With regard to the second amendment, we try to ensure that the French and the English version of the legislation say the same thing. In this case, there was ambiguity as to whether they were saying exactly the same thing. The interpretation principle says that you have to find a

Finance committee  Things of that nature, yes.

Finance committee  Clause 101 is again an amendment that is made to ensure better consistency between the French version and the English version of the legislation, and it's linked to the e-commerce one that is found later in the bill. It's a consequential amendment.

Finance committee  Clause 102 is a consequential amendment to the e-commerce amendments, and essentially what the rule does is ensure that.... There's a rule right now in the legislation that deems some supplies to be made outside of Canada, and when it's outside Canada, it's usually not taxable. T

Finance committee  Clause 103 is also a consequential amendment to the e-commerce provision. This is the rule that sets out who is a small supplier with respect to the GST and HST. Usually, it's those with sales of less than $30,000 of taxable supply a year, but since the new e-commerce rule later