- The document discusses GST/HST obligations related to short-term accommodation supplied through a platform
- It is from the GST/HST Rulings Directorate in Ottawa
- The document is addressed to a client with a specific case and business number
- The HST rates are 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island; GST is 5% in other parts of Canada
- The client is registered for GST/HST as a sole proprietor with a specific registration number
- The client provides short-term accommodation through a company’s platform
- The company is also registered for GST/HST under a simplified regime
- Initially, the client charged, collected, and remitted GST/HST for accommodations
- The company later changed its platform’s tax handling, offering the client two options for tax collection and remittance
- The client chose the second option after consulting their accountant who advised that both options were viable
- A new accountant later advised the client to handle GST/HST collection and remittance themselves
- The client confirmed with the company that it was handling GST/HST on their behalf
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.
