E-commerce supply consideration excludes amounts taxable as royalty or technical service fees under income tax treaties.

Amendments exclude from consideration for specified services and e commerce supply or services any amounts taxable as royalty or fees for technical services under the Income tax Act when covered by a notified treaty agreement; they define online sale/provision activities (offer, orders, payment, supply) and state that e commerce consideration includes payments for sale of goods or services regardless of the operator's ownership or direct provision. The exclusion and e commerce clarifications take retrospective effect; refund of specified excess payments is made without interest.

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