Finance committee  Clause 111 is an amendment consequential to the e‑commerce provisions. It deals with the requirement to keep records, and allows the Minister of National Revenue to relax the general condition that, if GST and HST are payable, the records must be kept in French and English, and i

Finance committee  Clause 112 is a consequential amendment to e-commerce. It deals with the definition of “business number”. It makes a cross-reference to the new simplified registration number, as the business number is usually part of the registration number.

Finance committee  Clause 113 is an amendment that is consequential to the e-commerce provision. Since there's a new penalty that's being created, as a consequential amendment there's a rule that excludes that type of penalty—because it's similar to other penalties existing under the act—from a lim

Finance committee  In this provision, there's a rule that limits penalties—I don't have it in my head right now—and this one excludes that rule from the limitation on penalties.

Finance committee  Essentially, it's because it's similar to other ones that are already listed in this provision in sections 280.1, 285 and 285.01. This one would add section 285.02. It's very similar to existing provisions for the normal GST rule, but in this case, it's in the case of e-commerce.

Finance committee  Clause 114 is the measure that was announced in the fall economic statement, 2020, to relieve face masks, and face shields from the GST and HST.

Finance committee  Clause 108 is basically a consequential amendment. There are two amendments in there. One is consequential to the e-commerce measure, and the other one is consequential to the old rules that I explained earlier. The provision being amended is a registration provision. Basically

Finance committee  Clause 109 amends the new housing rebate of the GST, or the federal component of the HST. When a new house is purchased, a condition of the rebate specifies that, if there are two names on the title of ownership, those two people must acquire the property for use as a principal r

Finance committee  Yes, we're on page 161. Clause 110 is a consequential amendment to the e-commerce provision. It provides a penalty for providing false information to a platform. For example, someone who rents short-term accommodation provides a registration number when they don't have one, they

Finance committee  I believe it's all of them, but just to be sure, Dominic DiFruscio is in the waiting room. Maybe he can confirm that.

Finance committee  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 th

Finance committee  Yes.

Finance committee  Yes.

Finance committee  My understanding is that the model that is generally proposed by the OECD has been implemented in other jurisdictions. From what I understand, there's a willingness by those companies to comply with those rules, basically so that they keep their good corporate name.

Finance committee  I'm the legislative guy, but from what I understand from the policy people, in other jurisdictions where similar models have been put in place, the major players have complied with those rules.