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

**Flag: Current** — Verified against the live source. Safe to cite.

**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

## Sources

- Digital economy (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy-gsthst.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative