By Jean-Guillaume Shooner and Vanessa Clusiau ( May 26, 2021, 9:07 AM EDT) -- On April 19, the government of Canada unveiled its first official budget in two years (Budget 2021), including important commodity tax measures. Among these are proposed amendments to the 2020 Fall Economic Statement, in which the government of Canada first announced (1) the implementation of a new and parallel mandatory GST/HST registration system for certain non-resident suppliers (the Simplified Regime), (2) the application of the GST/HST with respect to goods supplied through fulfilment warehouses or shipped from a place in Canada, and (3) the application of the GST/HST on supplies of short-term rental accommodation facilitated through a digital platform....