Rule change watch

A scheduled agent monitors CRA and provincial sources weekly. It proposes rule diffs with sources and an affected-client list. It never publishes a rule change on its own.

Last run 26 Aug 2026

Illustrative fixture data — Canada GST/HST, QST, and provincial sales tax for ecommerce clients.

RST extended to cloud services (SaaS, PaaS, IaaS)

MBPending approvalRC-114

Manitoba Finance guidance extends RST to cloud services. Online platform operators must collect RST on cloud services sold to Manitoba customers.

Detected
2026-08-20
Stated effective date
2026-01-01
Extraction confidence
High
Affected clients
2 clients sell digital subscriptions into MB
Source
Manitoba Finance — Bulletin RST 004
Proposed rulebook change
Add rule MB-RST-DIGITAL-01, taxability category "Cloud / SaaS", effective 2026-01-01.
https://gov.mb.ca/finance/taxation/pubs/bulletins/004.pdf

On approval, every affected client is re-evaluated against the new version and new exceptions are raised automatically.

Online marketplace services definition clarified

BCPending approvalRC-113

PST 001 updates the description of online marketplace services requiring registration.

Detected
2026-08-11
Stated effective date
2026-04-01
Extraction confidence
Medium
Affected clients
4 clients use marketplace facilitators with BC delivery
Source
Province of BC — PST 001 Registering to Collect PST
Proposed rulebook change
Amend BC-PST-REG-01 commentary and re-run the BC facilitator test for all clients.
https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/register

On approval, every affected client is re-evaluated against the new version and new exceptions are raised automatically.

No change — $30,000 small supplier threshold confirmed for 2026

FEDApproved 14 Aug 2026RC-112

Threshold remains $30,000 and is not indexed. Rulebook version incremented with a fresh review date only.

Detected
2026-08-14
Stated effective date
2026-01-01
Extraction confidence
High
Affected clients
All clients
Source
CRA — When to register for and start charging the GST/HST
Proposed rulebook change
Stamp FED-GST-REG-01 as reviewed 2026-08-14. No logic change.
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html
Published. 6 clients re-evaluated on approval. No new exceptions raised.

Marketplace facilitator licensing reminder issued

SKApproved 31 Jul 2026RC-111

Saskatchewan reiterated that marketplace facilitators and non-resident vendors must be licensed. No threshold introduced.

Detected
2026-07-30
Stated effective date
2025-07-01
Extraction confidence
High
Affected clients
5 clients ship into SK
Source
Government of Saskatchewan — PST number application
Proposed rulebook change
Keep SK-PST-REG-01 as no-bright-line and retain the firm review point at $10,000.
https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax/apply-for-a-pst-number
Published. 6 clients re-evaluated on approval. No new exceptions raised.