Earlier quoted context omitted.
And for those of us in GST/HST/VAT land, hosting in USA saves us some tax expenditures.
How? At least in EU services bought from overseas are subject to reverse charge, i.e. self-assessment of VAT (Article 196 of https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02... ). Though note that if you are an EU AWS customer, you are not buying from outside EU, you are buying from Amazon's EU branches regardless of AWS region. If Amazon has a local branch in your country, they charge you VAT as any loca…
Since AWS built a DC in Canada, I’m paying HST on my Route53 expenses, but not on my S3 charges in non-Canadian DCs.
I’m not an HST registrant (small supplier, or if you’re just using services personally), so there’s nothing to self-assess.
Even if self-assessment was required, you get some deferral on paying (unless you have to remit at time of invoice?).