Many types of digital platform operators, as well as other businesses that facilitate sales for third-party sellers, may be captured under the broad new reporting rules issued by Government of Canada. 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.