CRA finds that the merchant rather than the consumer was the recipient of delivery services for goods sold through a platform

Consumers purchased goods from merchants through a platform which acted as facilitator, and as collection agent on behalf of the merchant and delivery drivers.

CRA found on construction of the platform webpage that the delivery driver was making a supply of its delivery service to the merchant, which the merchant used as an input into the supply that it made to the consumer.

Neal Armstrong. Summary of 17 July 2024 GST/HST Ruling 219794 under ETA s. 123(1) – recipient.