With regard to indirect taxes, the budget includes the following proposals that would:
- Require digital platform operators to collect and report relevant information about sellers that use their platform to tax authorities
- Expand the goods and services tax / harmonized sales tax (GST/HST) hospital rebate for charities or non-profit organizations to include certain health care services delivered by nurse practitioners
- Provide that all assignment sales by individuals for newly constructed or substantially renovated residential housing would be taxable for GST/HST purposes
Source: KPMG
