Conclusion

You are not subject to the proposal measure.

Conclusion: what this means for your business

You would not be required to be registered for the GST/HST under cross-border digital products and services. The registered distribution platform operator would charge, collect and remit tax on supplies made through the platform.

Conclusion: what this means for your business

If you are a registered vendor, continue to collect, report, and (pay) remit the GST/HST on those supplies.

If you are a non-resident vendor or a non-resident distribution platform operator vendor that is not registered but is carrying on business in Canada, you may be required to register for a GST/HST account. Please refer to Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents.

Conclusion: what this means for your business

Your business falls under cross-border digital products and services.

You are required to register for the GST/HST. You can apply to be registered under the simplified GST/HST regime and, in certain circumstances, under the normal GST/HST regime.

Conclusion: what this means for your business

You would not be required to register for the GST/HST under cross-border digital products and services.

Conclusion

You are not subject to the proposal measure.

Conclusion: what this means for your business

You would not be required to be registered for the GST/HST under cross-border digital products and services. The registered distribution platform operator would charge, collect and pay (remit) tax on supplies made through the platform.

Conclusion: what this means for your business

If you are a registered distribution platform operator, you would be required to collect, report, and pay (remit) GST/HST on the supplies that you facilitate through your platform by the vendors of such supplies who are not registered under the normal GST/HST.

If you are a distribution platform operator that is not registered but is carrying on business in Canada, you may be required to register for a GST/HST account. Please refer to Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents.

Conclusion: what this means for your business

Your business falls under cross-border digital products and services.

You are required to register for the GST/HST. You can apply to be registered under the simplified GST/HST regime and, in certain circumstances, under the normal GST/HST regime.

Conclusion: what this means for your business

You would not be required to register for the GST/HST under cross-border digital products and services.

Conclusion

You would not be subject to the proposed measure.

Conclusion: What this means for your business

If you are a registered vendor, continue to collect, report, and pay (remit) GST/HST on the taxable supplies that you make in Canada.

If you are a non-resident vendor or a non-resident distribution platform operator vendor that is not registered but is carrying on business in Canada, you may be required to register for a GST/HST account. Please refer to Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents.

Conclusion: what this means for your business

Your business falls under the supply of qualifying goods in Canada.

You are required to register for the GST/HST under the normal GST/HST regime. The simplified GST/HST regime is not available to you.

Learn more about how to register for the GST/HST.

Conclusion

You would not be required to register for the GST/HST under the supply of qualifying goods in Canada.

Conclusion

You would not be subject to the proposed measure.

Conclusion: What this means for your business

If you are a registered distribution platform operator, you would be required to collect, report, and pay (remit) GST/HST on such supplies of qualifying goods made by non-registered vendors that are facilitated through your platform.

If you are a distribution platform operator that is not registered but is carrying on business in Canada, you may be required to register for a GST/HST account. Please refer to Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents.

Conclusion: what this means for your business

Your business falls under the supply of qualifying goods in Canada.

You are required to register for the GST/HST under the normal GST/HST regime. The simplified GST/HST regime is not available to you.

Learn more about how to register for the GST/HST.

Conclusion

You would not be required to register for the GST/HST under the supply of qualifying goods in Canada.

Conclusion

You are not subject to the proposed measure.

Conclusion: what this means for your business

You would not be required to register for the simplified or the normal GST/HST under platform-based short-term accommodation.

Conclusion: what this means for your business

If you are a registered supplier of short-term accommodation or a registered accommodation platform operator of such supplies, you would be required to collect, report, and pay (remit) GST/HST on such supplies that you make or facilitate through your platform by the suppliers of such supplies who are not registered under the normal GST/HST.

If you are a supplier of short-term accommodation or an accommodation platform operator of such supplies that is not registered but is carrying on business in Canada, you may be required to register for a GST/HST account. Please see Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents.

Conclusion: what this means for your business

You are required to register for the normal GST/HST as a platform-based short-term accommodation.

Conclusion: what this means for your business

Your business falls under platform-based short-term accommodation.

You are required to register for the GST/HST. You can apply to be registered under the simplified GST/HST regime and, in certain circumstances, under the normal GST/HST regime.

You may not be registered under both at the same time.

Learn more about how to register for the GST/HST.