Clause 107 is the main rule that deals with e-commerce in this bill.
As you may know, there are three different measures for e-commerce. One is to ensure that non-resident vendors that supply digital products and services to consumers in Canada are required to register under a simplified system and to collect and remit the GST/HST on their taxable supply to consumers in Canada. That's the first aspect of the measures in this section.
The second aspect deals with goods that are currently in Canada and that are going to be sold to a person in Canada. It basically requires distribution platform operators and non-resident vendors to register under the normal GST/HST rules and collect and remit the GST/HST with respect to certain supplies of goods as shipped from a fulfillment warehouse in Canada to a consumer in Canada.
You may have gone on websites before, such as online stores and things like that, and found that basically the product is sold by company A, but it's fulfilled by company B. These are the kinds of transactions that these amendments will affect.
The last aspect of these e-commerce provisions is to basically apply the GST/HST on all supplies of short-term accommodation in Canada that are facilitated through a digital platform.