- HST applies at different rates in different provinces in Canada
- Legislative references are to the Excise Tax Act (ETA)
- The CRA administers the ETA
- Every registrant making a taxable supply in Canada must collect and remit GST/HST
- Amendments to the ETA effective July 1, 2021 apply to non-resident suppliers and accommodation platform operators
- Registered suppliers of short-term accommodation must follow specific provisions under the digital economy regulations
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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