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GST/HST for digital economy businesses

Notification and information reporting

This web page will be updated when the details of the notification and information reporting are determined.

New rules for digital economy businesses are in effect as of July 1, 2021.

Supply of qualifying goods in Canada (also known as “qualifying tangible personal property supply”) and platform-based short-term accommodation have additional reporting obligations under these measures.

Notification and record keeping

Storage service providers

You have to notify us if you are a business, such as a fulfillment warehouse, that provides storage services in respect of goods that are in Canada, and that are offered for sale by non-resident vendors.

You are required to provide us with this notification:

  • by January 1, 2022, if you supply the storage services in the course of a business carried on as of July 1, 2021; and
  • in any other case, within six months after the day on which you last began supplying the storage services in the course of a business, or any later day that we may allow.

You also have to maintain records with certain information in respect of these storage services. This information will be given to you once it has been determined.

Information return

Platform operators

If you are registered or required to be registered and you are a distribution platform operator in respect of the supply of qualifying goods, or an accommodation platform operator in respect of a supply of short-term accommodation in Canada, made in a calendar year, you are required to file an information return for the year.

Your information return is due before July of the following calendar year.

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