Yes. Good evening, Mr. Chair.
It seems from a technical perspective from the waiting room that the clerk had disconnected me and then reconnected me into Zoom. I think that's why there was a bit of a delay.
To answer the question, it would apply to all short-term accommodation in Canada.
We have a $30,000 threshold. At present, this $30,000 threshold would apply at the property owner level. With this particular measure, the $30,000 threshold would then apply at the platform level. In effect, you could have a property owner who is making less than $30,000 of supplies. That person would not be required to register under the general GST regime. However, if the grand total of all supplies being made through the platform reaches that $30,000, including perhaps many multiple-property owners who are making less than $30,000, that $30,000 threshold would then apply at the platform level.
In general, this measure would apply to major platforms. In the vast majority of cases, a major platform would be facilitating more than $30,000 of supplies of short-term accommodation. In that case, the platform would be required to register under the simplified regime.