On November 30, 2020, Canada’s Minister of Finance announced, as part of the government’s Fall Economic Statement (available here), proposals to amend Canada’s GST/HST system with respect to non-residents, proposed to come into effect July 1, 2021 and to tax non-resident digital service providers. The government has invited comments on the GST/HST proposals (including draft legislation) by February 1, 2021. The GST/HST proposals are broadly in line with changes that have recently become effective or are proposed to come into effect at the provincial level, requiring non-residents to register for and collect provincial taxes. Such changes are generally designed to target the digital economy. This article provides a high-level overview of these changes.