Jim asked:

Does a self-employed commissioned sales representative have to pay GST/HST on commissions earned from a non resident, non GST/HST registered USA company ? The sales contracts are completed by the US company with Canadian customers. The goods are delivered by the US company directly to the Canadian customer.

Sharon Fisher answered:

Any business or resident in Canada is required to pay GST/HST when they import a shipment into Canada. A resident is also required to pay the PST associated with the province they live in. You may consider contacting Revenue Canada for any information regarding taxes that may apply to self-employed commissioned sales representatives.

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