GST/HST for digital economy businesses

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  • Platform-based short-term accommodation threshold amounts: GST/HST for digital economy businesses
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Platform-based short-term accommodation threshold amounts

Your duty to register generally depends on if your threshold amount of applicable revenues exceeds $30,000 CAD over any 12-month period beginning on or after that date.

This applies to suppliers of taxable supplies of short-term accommodation in Canada or accommodation platform operators that facilitate such supplies through their accommodation platform.

Also, generally, under the normal GST/HST, a supplier of taxable supplies of short-term accommodation that makes more than $30,000 in taxable supplies over a 12-month period continues to be required to register under the normal GST/HST. This includes any supplies of short-term accommodation in Canada made through an accommodation platform operator.

Calculating your threshold amount

Your threshold amount of applicable revenues exceeds $30,000 CAD over any 12-month period beginning on or after July 1, 2021.

Your threshold amount is equal to the total of all your revenues for a period that are, or that could reasonably be expected to be, from:

• taxable supplies of short-term accommodation in Canada that are made during the 12-month period through your accommodation platform, and made by suppliers who are not registered under the normal GST/HST to recipients who are not registered under the normal GST/HST
• taxable supplies of services that you make during the period to persons who are not registered under the normal GST/HST in connection with supplies of short-term accommodation in Canada that are made to them, and for which you charge a booking fee, administration fee or other similar charge (Canadian accommodation related supplies)

If your threshold amount is more than $30,000 CAD on or after July 1, 2021:

• as the supplier, you are required to register for the normal GST/HST under this measure on that date, and to apply for registration by that date;
• as the accommodation platform operator, 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.

If your threshold amount is $30,000 CAD or less on July 1, 2021, you are not required to register for the simplified or the normal GST/HST on that date under this measure.

Make sure to regularly recalculate your threshold amount to determine whether it is more than $30,000 CAD in a 12-month period. If it is, you may have to register for the GST/HST.

Example

Example – Registration threshold amount of accommodation platform operator exceeded on or after July 1, 2021

An accommodation platform operator that is not currently registered for the GST/HST operates an accommodation platform through which non-registered suppliers make supplies of accommodation to customers around the world, including taxable supplies of short-term accommodation in Canada.

The total revenues of the non-registered suppliers from these supplies of short-term accommodation in Canada are $500,000,000 CAD for the 12-month period preceding July 1, 2021. The total revenues of the accommodation platform operator from Canadian accommodation related supplies in connection with the supplies of short-term accommodation are $20,000,000 CAD for the 12-month period preceding July 1, 2021.

Based on its past and projected revenues, the threshold amount of the accommodation platform operator is therefore $520,000,000 CAD on July 1, 2021. Since the threshold amount of the platform operator exceeds $30,000 CAD on July 1, 2021, the platform operator is required to be registered on that day and is required to apply for registration on that day.

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