COVID-19 Benefits and Services

The CEWS provides a wage subsidy to eligible employers between March 15, 2020 to June 5, 2021.

Eligible Employers

Eligible Employers (“Employers”) include:

• Corporations (any size – private or public), except non-taxable corporations and public sector entities
• Individuals
• Partnerships (consisting of eligible members)
• Non-Profits, Registered Charities, and Labour Organizations
• Indigenous government-owned businesses
• Registered Canadian Amateur Athletic Associations
• Registered journalism organizations
• Non-public educational and training institutions

Eligible Remuneration

Eligible Remuneration includes salaries, wages, and some taxable benefits. It does not include severance pay, stock option benefits, and benefits for the personal use of a company vehicle.

Calculating Revenue

Revenue for the purposes of the subsidy would be calculated using the normal accounting method, excluding revenues from extra-ordinary items. Employers have the option of accounting for their revenue on the accrual method or cash method, but not a combination of them. Once the accounting method has been selected, it must be used for the entire duration of the program.

Registered charities and non-profit organizations can choose to include or exclude revenue from government sources as part of their calculation. The same approach must then be used for the entire duration of the program.

Revenue excludes amounts from non-arm’s length transactions where a company is selling to a related company.

Affiliated corporations can test their decrease in gross revenues on a company-to-company basis or elect to compute their decrease in revenue on a consolidated basis.

Companies formed by amalgamations or windups will be permitted to calculate their benchmark revenue based on their combined revenues.

Phase 1 (Periods 1 – 4)

Subsidy Amount

In Phase 1, the Subsidy amount for an employee receiving Eligible Remuneration paid between March 15th and July 4th, 2020 will be the greater of:

• 75% of the remuneration paid (up to a maximum of $847 per week); or
• The remuneration paid or 75% of the pre-crisis weekly remuneration, whichever is lower (up to a maximum of $847 per week). This is to take into consideration that previously laid-off employees may be hired back but potentially at a lower remuneration amount.

For employees that do not deal at arm’s length with their Employers (i.e. shareholders and family members), the subsidy is limited to eligible remuneration paid in the pre-crisis period and is only available to those employed prior to March 15, 2020. This prevents shareholders and family members from being added to payroll that may have previously been compensated by dividends. 

Any amounts that have been claimed under the Temporary 10% Subsidy and the Work Share Program will reduce the amounts of the CEWS subsidy payment. An Employer is not allowed to “double dip” between the two subsidies. 

The reference periods for the subsidy in Phase 1 are as follows:

If you are eligible for one period, you are then automatically eligible for the subsequent period.  For example, if you were eligible for Period 3, the Employer automatically would receive Period 4 as well, even if they experienced an increase in Period 4 revenues.

Refund of Payroll Contributions

Employers that are eligible for the CEWS will be eligible for a 100% refund of certain employer portions of the Employment Insurance and Canada Pension Plan. Where the employee is paid for a specific week but does not perform any work for the employer that week. This is in addition to the maximum benefit of $847 per week. Employers would be required to collect and remit for EI and CPPs as normal, but would receive a refund as part of the CEWS. 

Phase 2 (Periods 5 – 10)

Subsidy Amount

The CEWS based on the new rules for Periods 5 to 10 provides for:

• A “Base Subsidy” will be available for all Eligible Employers that are experiencing declines in revenues with a subsidy amount varying depending on the scale of revenue decline.
• A “Top-Up Subsidy” of an additional 25% for those Eligible Employers that have been most adversely impacted.

This new two-part CEWS would apply to active employees.  A safe harbour to ensure that employers have access to a CEWS rate that is at least as generous as the old CEWS rules for Periods 5 and 6.

Base Subsidy

In Periods 5 to 10 the maximum Base Subsidy would be for employers with a revenue drop of 50% of more at a subsidy rate of 60% of the employee’s eligible remuneration.  If employers have a revenue drop of less than 50%, then the subsidy rate is decreased.  Therefore all Eligible Employers with a revenue decline should qualify.

Below is a table to summarize Periods 5 to 10:

If you are eligible for one period, you are then automatically eligible for the subsequent period.  For example, if you were eligible for Period 3, the Employer automatically would receive Period 4 as well, even if they experienced an increase in Period 4 revenues.

* Employers who would be better off with the previous CEWS rules of a 75% subsidy, may be eligible for the Safe Harbour rules for Period 5 and 6 (see below). 

The reference periods for the Base Subsidy is as follows:

Top Up Subsidy

Employers that have experienced a revenue drop of more than 50% on a 3-month average would receive a top-up to a maximum of 25%.  The revenue drop is done by comparing the revenues in the preceding 3 months to the same months in the prior year (i.e. April to June 2020 versus April to June 2019).  There is an alternative approach to compare the average monthly revenue for the preceding 3 months to the average monthly revenue in January and February 2020.

The top-up subsidy would be calculated as:

The reference periods for the Top-Up Subsidy is as follows:

Safe Harbour Rules

For those Employers that would have been eligible for the 75% subsidy based on a revenue decline of 30% or more in Periods 5 and 6 will still be eligible to use the rules that were in place for Periods 1 to 4.  Therefore, these Employers should receive the higher of the “old rules” and the “new rules” for Periods 5 and 6.

Phase 3 (Periods 11 to 16)

Phase 3 was originally announced in the Fall Economic Statement 2020 as an increase of CEWS to 75% for Periods 11 to 13 (December 20, 2020 to March 13, 2021).  On March 3, 2020 a further extension of CEWS was announced under similar rules for Periods 14 to 16 (March 14 to June 5, 2021).    A summary of Phase 3 is as follows:

The reference periods for Periods 11 to 13 are as follows:

Given that the COVID-19 pandemic impact on the Canadian economy will surpass one full year the CRA has made some changes for Periods 14 to 16 to ensure that the general approach continues to calculate an organization’s decline in revenues relative to a pre-pandemic month. This means that the general approach will compare revenues to the corresponding month in 2019, not 2020.

Thus, the calculations of the revenue decline for Periods 14 to 16 are as follows:

The weekly wage subsidy for a furloughed employee for Periods 11 to 16 will be the lesser of:

• the amount of eligible remuneration paid in respect of the week; and
• the greater of:
  • $500, and
  • 55% of pre-crisis remuneration for the employee, up to a maximum subsidy amount of $595.

In regard to furloughed employees, employers will also continue to be entitled to claim under the wage subsidy their portion of contributions to the Canada Pension Plan (CPP) and Employment Insurance (EI).

Application Process

Compliance

The CRA is allowed to publish the names of any Employers that apply for the subsidy. 

Employers are required to keep records to demonstrate their reduction in revenue and the remuneration paid to employees. 

Employers will be required to repay amounts received if they do not meet the eligibility requirements. Further, Employers that engage in artificial transactions to reduce revenue will be subject to a penalty of 25% of the subsidy claimed. 

 For more information on the Canada Emergency Wage Subsidy, please visit: https://www.canada.ca/en/department-finance/economic-response-plan/wage-subsidy.html

The Temporary Wage Subsidy exists for those Eligible Employers that do not qualify for the Canada Emergency Wage Subsidy.

The Temporary Subsidy still exists for those Eligible Employers that do not qualify for the Canada Emergency Wage Subsidy.

Eligible Employers include:

• A Canadian-controlled private corporation (CCPC) eligible for the $500,000 small business deduction;
• Sole proprietorships and Partnerships of either CCPCs or individuals; and
• A non-profit organization or a registered charity (note: Labour organizations are not included).

The amount of the Temporary Subsidy is 10% of remuneration paid from March 18, 2020 to June 20, 2020, subject to maximums of $1,375 per employee and $25,000 per employer.

This Temporary Subsidy only applies to reduce federal or provincial income (except Quebec) tax withholding. It does not apply to reduce CPP and EI premiums.

Associated CCPCs are not required to share the maximum Temporary Subsidy of $25,000 per employer. 

Please note, an Employer is not allowed to “double dip” between the Canadian Emergency Wage Subsidy and the Temporary Wage Amount Subsidy. If you claim the Temporary Subsidy, then you must reduce the amount of the Canadian Emergency Wage Subsidy by the amount claimed by this Temporary Subsidy.

For more information on the 10% Temporary Wage Subsidy, please visit: 

https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/frequently-asked-questions-wage-subsidy-small-businesses.html

The Canada Emergency Business Account (CEBA) will provide interest-free loans of up to $60,000 to small businesses and not-for-profits. On March 23, 2021 the federal government announced that the application deadline for CEBA will be extended to June 30, 2021.

Loan Details

• 0% interest until December 31, 2022.
• No principal payments required until December 31, 2022, however can be voluntarily repaid at any time without fees or penalties.
• 25% of the first $40,000, and 50% of the additional $20,000 may be forgiven if repaid by December 31, 2022.

Eligibility

• Borrower is a Canadian operating business, sole proprietor or non-profit with operations as of March 1, 2020.
• Borrower has an active business chequing account with their primarily bank or credit union that was opened prior to March 1, 2020.
• Borrower’s total employment income (T4) paid in 2019 is between $20,000 and $1,500,000.
• Borrower’s that pay dividends instead that have payroll lower than $20,000 must meet the following criteria:

1. • Have a business operating account at a participating financial institution.
   • Have a Canada Revenue Agency business number (GST, Import/Export, or RZ account number) and have filed a 2018 or 2019 tax return.
   • Have eligible non-deferrable expenses of between $40,000 and $1.5 million. Eligible non-deferrable expenses include costs such as rent, property taxes, utilities, and insurance.

The following businesses are not eligible for the Canada Emergency Business Account:

• Government organizations or bodies, or entities owned by a government organization or body.
• Unions, charitable, religious or fraternal organizations or entities owned by government organizations or bodies. Or if it is, it is a registered T2 or T3010 corporation that generates a portion of its revenue from the sales of goods or services.
• Entities that are structured as a holding company.
• Entities owned by individuals holding political office.
• Entities that promote violence, incite hatred or discriminate on the basis of sex, gender, sexual orientation, race, ethnicity, religion, culture, region, education, age or mental or physical disability.

Use of Funds

CEBA funds shall only be used by the Borrower to pay non-deferrable operating expenses of the Borrower including, without limitation, payroll, rent, utilities, insurance, property tax and regularly scheduled debt service.

Funds are not be used to fund any payments or expenses such as prepayment/refinancing of existing indebtedness, payments of dividends, distributions and increases in management compensation.

Expenses will be subject to verification and audit. The list of eligible expenses does not include dividends/distributions to owners as these would probably be considered deferrable.

Application and Deadline

Small business, sole proprietors and non-profits should apply directly with their bank or credit union.  The application deadline for CEBA has been extended to June 30, 2021.

For more information on the Canada Emergency Business Account, please visit: https://ceba-cuec.ca/

The Canada Emergency Rent Subsidy (CERS) replaced the Canada Emergency Commercial Rent Assistance Program (CECRA).  The CERS program provides support directly to tenants and is to apply from September 27, 2020 until June 2021.

Eligible entities include individuals, taxable corporations and trusts, non-profit organizations and registered charities.

Eligibility for the subsidy is based on the change in the eligible entity’s monthly revenue.  The calculations are the same as the Canada Emergency Wage Subsidy (CEWS) for Periods 8 to 10 and the proposed Periods 11 to 13.  Please refer to the above for those calculations.

Base Subsidy

A summary of the Base Subsidy is as follows:

The Base Subsidy rate applies to a maximum of $75,000 per location and an overall maximum of $300,000 in expenses for you and affiliated entities per Period.

Top-Up Subsidy

If you must close or cease certain activities at one or more of your locations under a Public Health Order for one week or longer, you may be eligible for lockdown support of up to 25% of eligible expenses per affected location for the days the order was in place.

The Top-Up Subsidy is calculated as 25% multiplied by the number of day that the location was locked down by Public Health Order divided by 28 days.

Lockdown support is calculated on a location-by-location basis. To qualify for lockdown support, you must have:

• a base rent subsidy rate of more than 0% for the claim period
• one or more locations temporarily closed, or have activities significantly restricted for a week or longer due to a COVID-19-related public health order

A public health order must:

• be issued by a federal, provincial, or municipal government, or a local health authority
• be limited based on at least one of these factors:
  • geographical boundaries
  • type of business or other activity
  • risks associated with a particular location
• result in sanctions or be an offence if you do not comply
• require you to stop some or all of your regular activities while the order is in place
  • activities you were not able to carry out must account for at least approximately 25% of total revenues at that location during the prior reference period

Eligible expenses include commercial rent, property taxes, property insurance, and interest on commercial mortgages.

Applications for CERS must be made on or before 180 days after the end of the qualifying period.

For more information please visit: https://www.canada.ca/en/department-finance/news/2020/11/canada-emergency-rent-subsidy.html

The Federal Government announced the details of the Canada Emergency Commercial Rent Assistance (“CECRA”):

• Landlords and property owners will be given forgivable loans equal to 50% of the rent for eligible businesses.
• The Government will forgive these loans if:
  Landlords reduce the monthly rent payable by the tenants by 75% (Government provides for the 50% as loan forgiveness and 25% will be “covered” by the landlord). Tenants will be responsible for the remaining 25%.
  Landlords agree not to evict tenants during this time.
• CECRA covers the monthly rents for April (retroactive), May, and June, 2020. If you qualify for April to June period, then you are automatically qualified for July and August 2020.
• Rent must be less than $50,000 per month.
• Eligible businesses include small businesses, non-profits, and charities that have a 70% decrease in “pre-COVID-19” revenues. The revenue decline test appears to be similar to the revenue test in the CEWS.
• The application process will be administered by the Canada Mortgage and Housing Corp (CMHC). You can apply here.  It is the responsibility of the landlords to apply for this program.

The Canada United Small Business Relief Fund (CUSBRF) is providing eligible businesses up to $5,000 to help reimburse costs incurred after March 15, 2020 because of COVID-19.

There are three categories of purchases which are eligible for reimbursement under this program:

• Purchase of Personal Protective Equipment (PPE);
• Renovation of space to adhere to re-opening guidelines; and
• Enhancement of website/ developing e-commerce capability.

This grant is available to both For-Profit and Not-For-Profit organizations. Government organizations, municipalities, charities, and the chamber of commerce network are not eligible to apply.

Applicants must meet certain requirements such as:

• no more than 75 employees;
• annual sales between $150,000 and $3,000,000;
• are incorporated or operating as a sole proprietorship/partnership in Canada as of March 1, 2020;
• maintain $1,000,0000 of commercial general liability insurance;
• be in operation after September 1, 2020.

The CUSBRF is being managed by the Ontario Chamber of Commerce, but is open to all eligible organizations across Canada. For more information, including the complete list of requirements and a link to the application form, please visit: https://occ.ca/wp-content/uploads/Canada-United-Program-Guidelines-EN.pdf

Note: Applications are closed for businesses located in B.C. 

Small to Medium Sized Business Recovery Grant

The Province of British Columbia is providing eligible businesses between $10,000 to $30,000 depending on their revenue loss as a result of COVID-19. An additional $5,000 to $10,000 may be available for certain tourism-related businesses.

Applicants must meet certain requirements such as:

• the majority of the business is owned by one or more BC residents;
• the business is currently operating;
• operating for at least three years prior to March 10, 2020;
• employs between two and 149 people in BC for at least four months of the calendar year;
• experienced a revenue loss of at least 70% during March and April of 2020;
• continues to earn 50% or less of pre-COVID revenue levels;
• has and maintains a payroll account number with the Canada Revenue Agency.

The grants are available until August 31, 2021 or until the reserved funds (up to $300 million) are fully distributed.

For more information, including the complete list of requirements and a link to the application form, please visit: https://www2.gov.bc.ca/gov/content/economic-recovery/business-recovery-grant

The Government of B.C. has announced a number of provincial services, including tax payment deferrals, delays and reductions. 

 The following provincial taxes have been deferred, delayed or reduced:

• Deferred Tax Payments for Businesses
• Delayed PST Budget 2020 Tax Changes
• Delayed Carbon Tax Increase
• Reduced School Tax for Businesses

Tax Payments

The BC Government has deferred the following tax payments for business until September 30, 2020:

• Employer Health Tax
• PST (including municipal and regional district taxes on accommodations)
• Motor fuel tax
• Tobacco tax

School Tax

BC’s COVID-19 Action Plan originally announced that the School Property Tax rates for commercial properties (Class 4, 5, and 6) will be reduced by 50% for the 2020 year.  The BC Government announced a further reduction of the School Property Tax and introduced an equivalent for Class 7 and 8 properties.  This will reduce the overall commercial property taxes for most business by up to 25% for the 2020 year.

Further, the BC Government postponed the date that late payment penalties apply for commercial properties for Classes, 4, 5, 6, 7, and 9 to October 31, 2020.  This will give businesses and landlords more time to pay their reduced property tax without penalties.

For more information on the B.C. provincial tax relief measures for businesses in B.C., please visit: https://www2.gov.bc.ca/gov/content/taxes/tax-changes/covid-19-tax-changes

The government has announced a number of changes to business taxes, GST/HST and duty payments.

Businesses can defer the payment of any income tax amounts that become owing on or after March 18 and before October 2020 until September 30, 2020.  This relief would apply to tax balances due, as well as installments, under Part I of the Income Tax Act.  No interest or penalties will accumulate on these amounts during this period.  Corporations that would otherwise have a filing deadline in June, July or August 2020 are now due by September 30, 2020.

Businesses, including self-employed individuals, can defer payments of the GST/HST and customs duty until June 30, 2020. No interest or penalties will accumulate on these amounts during this period. The deadline to file GST returns has not changed.

For more information about income tax payment dates, please visit: https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/covid-19-filing-payment-dates.html

For more information on the deferral of GST/HST tax remittances, please visit: https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/frequently-asked-questions-gst-hst.html

The Government announced changes to the Canada Summer Jobs program.

Businesses can get a 100% subsidy (formerly 50%) of the minimum wage paid for student workers under the Canada Summer Jobs program.  Further, the program will now be extended to February 2021.   The Government is considering on whether the application process will be reopened to allow new employers to apply.  

GST/HST On Face Masks And Shields

Effective December 6, 2020, the GST will be reduced to 0% on certain face masks (medical and non-medical) and face shields.

GST/HST On Digital Services

Foreign based vendors that sell digital products to Canadians will be required to register for, collect, and remit GST/HST on the taxable sales to Canadians effective July 1, 2021. This will include video and music streaming, online video gaming, and mobile apps.

GST/HST On Fulfillment Warehouses

Foreign based vendors will be required to charge GST/HST on sales to Canadians for goods that are sold using Canadian fulfillment warehouses. This will also be effective July 1, 2021.

GST/HST On Short-Term Accommodation Through Digital Platforms

Platforms will be required to charge GST/HST on sales using platform-based short-term rental accommodations supplied in Canada. This will also be effective July 1, 2021.

The CERB provides financial support to employed and self-employed Canadians who are directly affected by COVID-19.

It provides a payment of $2,000 for a 4-week period (the same as $500 a week) for up to 24 weeks.

Eligibility Criteria

To be eligible, you must meet the following requirements:

You did not apply for, nor receive, CERB or EI benefits from Service Canada for the same eligibility period

You have not quit your job voluntarily

You reside in Canada

You are 15 years old or more when you apply

You can earn up to $1,000 per month while collecting the CERB.

The CERB has been extended to seasonal workers who have exhausted their EI regular benefits and are unable to undertake their regular seasonal work because of COVID-19.

The CERB has been extended to workers who have recently exhausted their EI regular benefits and are unable to find a job because of COVID-19.

Application

There are two ways to apply:

Online with CRA My Account: https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/account-individuals.html 

Over the phone with an automated phone service: 1-800-959-2019

After you apply, you should get your payment in 3 business days if you signed up for direct deposit. If you haven’t, you should get it in about 10 business days.

For more information on eligibility and how to apply, please visit: https://www.canada.ca/en/revenue-agency/services/benefits/apply-for-cerb-with-cra.html 

Employees working from home in 2020 due to COVID-19 will be allowed to claim expenses up to $400, based on the amount of time working from home, without the need to track detailed expenses. Nor will they be required to have a signed Form T2200.

The Government announced a temporary support totaling up to $1,200 in 2021 for each child under the age of 6 for families who are entitled to the Canada Child Benefit (CCB).

Families with net income at or below $120,000 will receive four tax-free payments of $300 per child under the age of 6 years. Families entitled to CCB with net income above $120,000 will receive four tax-free payments of $150 per child under the age of 6 years. These payments will start shortly after legislation is approved, then in April, July, and October 2021.

Further to comments in previous budgets, the Government has proposed the following changes to employment stock option rules:

• A $200,000 annual limit will apply on employee stock options grants that can qualify for the stock option deduction granted on or after July 1, 2021.
• Canadian Controlled Private Corporations (CCPCs) and some-non CCPCs (start-ups, emerging companies, and employers with annual gross revenues of $500 million or less) will be not subject to this new limit.

The Government of Canada is providing up to an extra $300 per child through the Canada Child Benefit (CCB) for 2019-20. This automatic benefit will be delivered as part of the scheduled CCB payment in May. Those who already receive the CCB do not need to re-apply.

For more information on the Canada Child Benefit please visit: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-apply.html 

The Federal Government announced updates to the tax deadlines for Canadians.

The Federal Government announced the following measures in regards to the tax deadlines for Canadians.

The tax filing deadlines have been extended:

• Personal: extended to June 1, 2020 (previously April 30th), the CRA has also confirmed that they will not apply penalties and interest on personal tax returns filed between June 2, 2020 and September 30, 2020.
• Trusts: extended to May 1, 2020 (previously March 30th)
• Corporate: Corporations that would otherwise have a filing deadline in June, July or August 2020 are now due by September 30, 2020.

Tax payments and installments have been extended:

• Personal: extended to September 30, 2020
• Corporate: extended to September 30, 2020

Note: There will be no penalties or interest charged on any payments not made during that period. 

If you are a personal tax client, please submit your personal tax information as soon as possible. You can find our 2019 Personal Tax Checklist here. We encourage you to get your information in to us now and choose to interact with our team using our online tools.

The B.C. Emergency Benefit for Workers will provide a one-time $1,000 payment to people whose ability to work has been affected due to COVID-19.

To be eligible for the BC Emergency Benefit, you must:

• Been a resident of BC on March 15, 2020
• Be at least 15 years old on the date you apply
• Meet the eligibility requirements for the Canada Emergency Response Benefit (CERB)
• Have been approved to receive the CERB (even if you haven’t received the payment)
• Have filed, or will agree to file, a 2019 BC income tax return
• Not receiving provincial income assistance or disability assistance

On-line applications for the one-time payment will begin on May 1st.  Phone applications start on May 4th. 

Benefits will only be paid by direct deposit.  

For more information on the B.C. Emergency Benefit for Workers, please visit: https://www2.gov.bc.ca/gov/content/employment-business/covid-19-financial-supports/emergency-benefit-workers

• BC Housing has temporarily suspended evictions of tenants in subsidized and affordable housing due to non-payment of rent.
• A temporary rent subsidy will provide up to $500 per month for April to August paid directly to landlords. Applications can be made on the BC Housing website. Tenants that could not previously pay their rent to their landlords will be required to start paying this amount back starting September 1^st based on a set Rent Repayment Plan.
• Starting March 30, 2020, B.C. student loan payments are automatically frozen for six months.

BC Recovery Benefit

The BC Government released a new benefit of up to $1,000 for eligible families and single parents, and up to $500 for eligible individuals.  The benefit is reduced with net income higher than $125,000 (families and single parents) and $62,500 (individuals).

You are required to apply for this benefit by June 30, 2021.  For more information, please visit: https://www2.gov.bc.ca/gov/content/economic-recovery/recovery-benefit

BC Hydro

• Customers can defer bill payments or arrange for flexible payment plans with no penalty through the COVID-19 Customer Assistance Program
• Customers experiencing job loss, illness or lost wages due to COVID-19 can access grants up to $600 to pay their hydro bills through the Customer Crisis Fund

ICBC

• Customers on a monthly payment plan who are facing financial challenges due to COVID-19 may defer their payment for up to 90 days with no penalty

GST/HST On Face Masks And Shields

Effective December 6, 2020, the GST will be reduced to 0% on certain face masks (medical and non-medical) and face shields.

GST/HST On Digital Services

Foreign based vendors that sell digital products to Canadians will be required to register for, collect, and remit GST/HST on the taxable sales to Canadians effective July 1, 2021. This will include video and music streaming, online video gaming, and mobile apps.

GST/HST On Fulfillment Warehouses

Foreign based vendors will be required to charge GST/HST on sales to Canadians for goods that are sold using Canadian fulfillment warehouses. This will also be effective July 1, 2021.

GST/HST On Short-Term Accommodation Through Digital Platforms

Platforms will be required to charge GST/HST on sales using platform-based short-term rental accommodations supplied in Canada. This will also be effective July 1, 2021.