Section 211.23

A registered individual who sold coins and monetary collectibles through a distribution platform operator was informed by the operator, after the introduction of the s. 211.23 distribution platform operator rules, that it would now be accounting for the GST/HST as a billing agent on the individual’s behalf, for all sales of taxable goods made within Canada through its platform – to which the individual protested that such an arrangement was not authorized or necessary.

CRA confirmed that “GST/HST registered vendors who make sales of goods through a distribution platform still remain responsible for charging, collecting and remitting the GST/HST on their sales under the regular GST/HST rules.” Depending on the facts, the billing agent election under s. 177(1.11) might be available, and (if available) whether such an arrangement was to be made was a “business decision” of the parties.