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Canada delays marketplace GST/PST reporting obligations

Revenue Agency gives extra 12 months for platforms to prepare

The Canadian Revenue Agency has delayed until 2023 the due date for the first annual report from digital marketplaces on third party transactions subject to Goods and Services Tax and Harmonised Sales Tax (GST + local Provincial Tax).

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The 2021 return was due by June 2022. However, the new anti-GST fraud reporting measure is now postponed until June 2023, covering the 2022 calendar year.  The measure applies to both resident and non-resident marketplaces.

Canada implemented GST obligations on foreign marketplaces in July 2021. Distribution platforms in Canada face additional rules since this year.


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