Perhaps I might begin an answer.
Indeed, in the proposed approach, the third of the three measures that Mr. Rochon outlined is specifically addressed at ensuring that the GST/HST is collected when accommodation is let through a digital platform. It essentially ensures that regardless of the underlying supplier, when it is leased through a digital platform, the GST/HST will be collected in all cases on those supplies of accommodation.
That's the heart of the proposal. It's to ensure that there's an effective collection of the sales tax in those circumstances.