Again, I can't speak to the tax situation, but I think technology might be helpful here. If technology could be as fast as the so-called bots that buy tickets to keep scanning these sites, that $6,300 Raptors ticket goes away. We know that sale went through StubHub, to at least get an idea of what.... When tickets disappear, the assumption is that they're sold. Tally that up, in more or less real time, and say to StubHub, a public company that has to answer to shareholders, “By tracking your sales, we say that your business in Canada is this amount, and therefore, we are going to levy this tax.”
Collect the data. Don't wait for them to give you the data, because they won't, unless you make them. Then you have to verify it.