XB-03 — Marketplace facilitator rules, effective 1 July 2021. Three streams

Marketplace facilitator rules, effective 1 July 2021. Three streams: cross-border digital products and services; qualifying goods supplied in Canada including from fulfilment warehouses; and platform-based short-term accommodation. Registration threshold is $30,000 CAD of applicable revenues over any 12-month period beginning on or after 1 July 2021. A registered distribution platform operator collects, reports and remits on supplies facilitated through its platform by vendors not registered under the normal rules; for qualifying goods, the supply is deemed made by the platform operator. Digital and accommodation streams may use the simplified regime; the goods stream must use the normal regime