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Canada: Digital platforms must report seller information by January 31, 2025

New tax reporting requirements, effective from the 2024 calendar year

July 22, 2024

New tax reporting requirements, effective from the 2024 calendar year, mandate digital platforms to collect and verify information from sellers that sell goods or provide services or rental of real property on their platforms. The initial reports are due to the Canada Revenue Agency (CRA) by January 31, 2025, and operators must also provide the same information to the sellers by this date. 

Many types of digital platform operators, as well as other businesses that facilitate sales for third-party sellers, may be captured under these broad new reporting rules. For example, a retailer that facilitates the sales of goods of third-party sellers through its own digital platform may have to comply with these obligations. Operators subject to these rules need to collect all the required data well in advance of the upcoming deadline to file information with the CRA. The CRA has not yet published guidance on these new obligations and related filing processes.

Read a July 2024 report prepared by the KPMG member firm in Canada

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