I'm not going to talk specifically about Airbnbs, because the application of the legislation to a particular tax situation is the responsibility of the Minister of National Revenue, but I can go through the measure that deals with short-term accommodation.
Essentially that's the third aspect of the e-commerce measure. It deals only with the supply of short-term accommodation in Canada that is facilitated through a digital accommodation platform. The amendments require the GST/HST to be collected and remitted by either the property owner or the accommodation platform operator if the supply is facilitated through a digital accommodation platform.
The property owner would be the one who is going to remit the tax if that person is already registered for the GST/HST, while the obligation to remit would fall under the accommodation platform of the operator if the property owner is not registered.
As I mentioned, there would be a simplified GST/HST registration and remittance framework that also would be available to non-resident accommodation platform operators who are not carrying on business in Canada. Essentially they're not carrying on business in Canada, and beside the fact that they may have customers in Canada, they don't have a physical presence here.
The proposal is for these measures to apply as of July 1.