- A registrant selling through a distribution platform operator was told the operator would act as a billing agent for GST/HST purposes
- The registrant protested this arrangement, stating it was not authorized or necessary
- CRA confirmed that registered vendors are still responsible for charging, collecting, and remitting GST/HST on their sales
- The billing agent election under s. 177(1.11) might be available depending on the facts
- Whether to make such an arrangement is a “business decision” of the parties involved
Source: taxinterpretations.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
