加拿大税局Canada Revenue Agency (CRA)颁布的新法令中，从2021年7月1日开始，规定以下情况中，非居民卖家需要申请销售税号Goods and Services Tax / Harmonized Sales Tax（GST / HST），我直接把税局原文中的定义复制黏贴给大家，一些符合跨境电商的情况我就简单翻译一下。
流媒体卖家
A non-resident vendor or a non-resident distribution platform operator vendor who sells taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?
A distribution platform operator who facilitates through your platform the supplies of taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?
卖家在亚马逊等第三方平台销售或者第三方平台本身
A non-resident vendor or a non-resident distribution platform operator vendor who makes the supply of qualifying goods (also known as "qualifying tangible personal property supply") including goods that are delivered or made available in Canada, such as goods located in a fulfillment warehouse or goods shipped to a purchaser in Canada?
自有平台卖家（独立站等）
A distribution platform operator who facilitates the supply of qualifying goods (also known as "qualifying tangible personal property supply") through your platform including goods that are delivered or made available in Canada, such as goods located in a fulfillment warehouse or .............
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