Yes, usually it's the seller, but there are situations in cases of certain sales of real property where it's the purchaser who has to self-assess.
On November 1st, 2018. See this statement in context.
On November 1st, 2018. See this statement in context.
November 1st, 2018 / 10:45 a.m.
Director General, GST Legislation, Sales Tax Division, Tax Policy Branch, Department of Finance
Yes, usually it's the seller, but there are situations in cases of certain sales of real property where it's the purchaser who has to self-assess.
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