Administrative Policy
20 June 2024 GST/HST Ruling 247341 - Delivery services provided through […][the Platform]
carrier need only assume liability as a supplier of a freight transportation service, rather than provide the service
A platform contracted with delivery drivers to deliver goods to the consumers who had purchased goods on the platform.
CRA found that the delivery services supplied by the drivers to the platform were zero-rated under ETA s. s. VI-VII-11, which applies to a freight transportation service made by a carrier of the property to a second carrier of the property and zero-rates the second carrier’s fee. In particular, CRA indicated that “[f]or a person to be considered a 'carrier', the person need only assume liability as a supplier of a freight transportation service,” so that the platform was the first carrier even though it did not do any of the transporting.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part VII - Section 11 | delivery services supplied to a platform, which had contractual responsibility for the delivery to the purchasing consumer, were zero-rated | 344 |