GST/HST on Platform-based Short-Term Accommodation

Published: January 20, 2021
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Abstract

The GST/HST would apply to all taxable supplies of short-term accommodation facilitated through digital accommodation platforms.

Notably, where the traditional supplier (e.g. property owner) is not registered for the GST/HST, the accommodation platform would be deemed the supplier and would be responsible for the collection and remittance of the GST/HST.