Canada: Deferral of filing by platform operators of GST/HST information returns for 2021

Platform operators not required to file GST/HST information returns for the 2021 calendar year.

Platform operators not required to file GST/HST information returns for the 2021

The Canada Revenue Agency (CRA) announced that it is deferring for platform operators the GST/HST* information reporting requirement for 2021 (i.e., the first calendar year for the measures).

*GST/HST = goods and services tax / harmonized sales tax

There is a requirement for platform operators—both Canadian and foreign platform operators that facilitate supplies of qualifying goods or short-term accommodation situated in Canada through their electronic platforms—to file an annual information return. The information return is to be filed for each calendar year (in addition to compliance with new collection and remittance obligations).

However, the CRA recently announced, in updated "GST/HST for digital economy businesses" webpages, that the annual information return filing requirements are being deferred in an effort to help platform operators adjust to this new reporting rule. The CRA stated that the GST/HST information return reporting requirement is in effect for each calendar year starting in 2022. Accordingly, platform operators subject to these reporting rules will need to file their 2022 annual information return by 30 June 2023. The CRA stated that it will provide more information as to how to file the annual information returns in advance of the filing deadline.

The deferral for filing the 2021 annual information return by platform operators does not affect their collection and remittance obligations. It also does not affect storage service providers who are required to notify the CRA by 1 January 2022, that they supplied storage services as of 1 July 2021.

Read a December 2021 report prepared by the KPMG member firm in Canada


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