Canadian and foreign platform operators face new GST/HST rules effective July 1, 2021. In particular, many platform operators must collect and digitally enter in their systems details about their clients and their clients’ customers to determine whether they must collect and remit GST/HST effective July 1, 2021. These platform operators must also determine whether sellers are registered for GST/HST. For transactions on which they must collect the tax, platform operators will also have to determine whether they must collect and remit GST or HST.
Source KPMG
