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GST/HST on Platform-based Short-Term Accommodation

Jill Giswold
Published on January 20, 2021 PDF(opens a new window)

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.

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