Common use of GST/HST Clause in Contracts

GST/HST. (a) If NewCo or any Publisher is a resident of Canada or are a non-resident of Canada that must register for goods and services tax/harmonized sales tax (“GST/HST”) purposes under the Excise Tax Act (Canada) (the “ETA”), NewCo or the Publisher must be registered for GST/HST or have submitted an application to register for GST/HST to the Canada Revenue Agency (the “CRA”) with an effective registration date no later than the date the Microsoft Commerce Platform commences the support of NewCo. NewCo or the Publishers must provide Microsoft with satisfactory evidence of the GST/HST registration (e.g., a copy of the CRA confirmation letter or print-out from the GST/HST Registry on the CRA website) at Microsoft’s request. NewCo or Publishers will notify Microsoft if they cease to be registered for GST/HST. (b) If NewCo or Publishers are registered for GST/HST purposes, NewCo and/or Publishers agree to elect, pursuant to subsection 177(1.1) of the ETA to have Microsoft collect, account for and remit GST/HST on sales of Content made to end users in Canada. NewCo and Publishers must complete (including entering valid GST/HST registration number), sign and return to Microsoft Form GST506. (c) If NewCo or Publishers are not registered for GST/HST purposes, NewCo or Publishers: (i) certify that NewCo or Publishers they are not registered for GST/HST purposes; (ii) certify that NewCo or Publishers are not residents in Canada and do not carry on business in Canada for purposes of the ETA; and (iii) acknowledge that Microsoft will charge, collect and remit GST/HST on sales of Content to end users in Canada.