- A platform contracted with delivery drivers to deliver goods to consumers.
- CRA found that the delivery services supplied by the drivers to the platform were zero-rated.
- The platform was considered the first carrier, even though it did not do any transporting, because it assumed liability as a supplier of a freight transportation service.
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.
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