Common use of GST/HST Clause in Contracts

GST/HST. Terms defined in the Excise Tax Act (Canada) (the “ETA”) have the same meaning when used in this section. (i) If Publisher is a resident of Canada or a non-resident of Canada that is required to register for GST/HST pursuant to the ETA, Publisher (A) shall have registered (or submitted an application to register) for GST/HST to the CRA, with an effective GST/HST registration date of no later than the effective date of this Agreement, shall provide Apple Canada with satisfactory evidence thereof, and shall remain so registered throughout the Term; (B) agrees to enter into the election pursuant to subsection 177(1.1) of the ETA to have Apple collect, account for and remit GST/HST on sales of eBooks made to end-users in Canada on Publisher’s behalf hereunder, and to complete Form GST506 (accessible on the iTunes Connect site); and (C) acknowledges that the commission payable by Publisher to Apple hereunder includes GST/HST at the Ontario rate as applicable from time to time. (ii) If Publisher is not registered for GST/HST, Publisher (A) certifies that Publisher is not resident in Canada and does not carry on business in Canada for purposes of the ETA; (B) acknowledges that Apple will charge, collect and remit GST/HST on sales of eBooks to end-users in Canada made on Publisher’s behalf hereunder; and (iii) acknowledges that the commission payable by Publisher to Apple hereunder is zero-rated for GST/HST purposes.