Section 211.13

The taxpayer, who was the sole proprietor providing short-term accommodation through the platform of a non-resident company had been (and continued to be) registered under subdivision D of Division V, and charged and collected GST/HST on the related supplies of accommodation. After the introduction of the accommodation platform rules pursuant to s. 211.13(3), the platform commenced to also charge GST/HST on the taxpayer’s supplies of accommodation.

The taxpayer requested confirmation of the taxpayer’s obligations. CRA noted that, notwithstanding s. 211.13(3):

[R]egistered suppliers that are making taxable supplies of short-term accommodation located in Canada through an accommodation platform continue to be responsible for charging, collecting and remitting the GST/HST on those supplies. Also, registered suppliers should ensure that they have communicated their GST/HST registration number to the accommodation platform operator and ensure appropriate collection and remittance of GST/HST on their supplies of short-term accommodation.