- 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.
Latest Posts in "Canada"
- Canada GST/HST Credit 2025: Key Payment Dates, Eligibility Criteria, and Important Updates
- Quebec Restaurants to Charge Taxable No-Show Fees Up to $10 Starting July 2025
- CRA Announces Updates to Voluntary Disclosures Program Effective October 1, 2025
- Canadian Revenue Agency Launches Voluntary Disclosure Program for Tax Error Corrections with Penalty Relief
- FINTUA Global VAT Guide for September 2025
