Canadian sellers registered for GST/HST or QST who continue to use the App after July 13, 2023, are deemed to have entered into a billing agent election under the Excise Tax Act, authorizing Whatnot to calculate and remit applicable taxes on their behalf, with both parties jointly and severally liable for certain tax obligations.
This analysis describes what Whatnot's agreement states, permits, or reserves. It does not constitute a legal determination about enforceability. Regulatory applicability and practical outcomes may vary by jurisdiction, enforcement context, and individual circumstances. Read our methodology
This provision deems continued platform use by registered Canadian sellers as consent to a formal tax election under federal and Quebec provincial legislation, with joint and several liability for GST/HST and QST obligations, creating a significant compliance obligation for Canadian seller businesses.
The updated terms establish mandatory arbitration as the exclusive dispute resolution mechanism for influencers, replacing direct court access in California and Australia. Under the revised language, any dispute with Whatnot must proceed through arbitration under the main Terms of Service, which includes a class action waiver. This means influencers cannot bring class or collective claims and cannot access court proceedings except where the main Terms of Service explicitly permits. The practical effect is that individual influencers seeking to resolve disagreements with Whatnot over payments, account suspension, content disputes, or contractual interpretation must use arbitration rather than litigation.
View change record →The updated terms establish a formal Creator Program for Australian users that defines how creators can submit content for potential monetary or credit rewards. Creators grant Whatnot a one-year, non-exclusive, worldwide license to use submitted videos across paid and organic social media, television, and other platforms, while retaining ownership of the original content. The terms require creators to clearly disclose any material connection to Whatnot, including consideration or free products received, in a form specified by Whatnot and compliant with Australian advertising standards and the AANA Code of Ethics.
View change record →Australian sellers using Whatnot are now required to resolve all disputes through arbitration rather than through Australian courts. The updated terms state that disputes will be resolved exclusively under the main Terms of Service arbitration provisions, removing the previous option to bring legal action in Los Angeles courts or pursue jury trials. The terms no longer include language allowing court proceedings, except where the main Terms of Service expressly permit.
View change record →Under this clause, Canadian sellers registered for GST/HST or QST who use the App are subject to a billing agent election that makes Whatnot responsible for remitting applicable taxes on their behalf, while both parties remain jointly and severally liable for certain tax obligations under applicable Canadian law. Sellers must complete and return Form GST506 to formalize the election.
Cross-platform context
See how other platforms handle Canadian GST/HST and QST Tax Remittance Election and similar clauses.
Compare across platforms →"Effective July 13th 2023, by continuing to use the App, Sellers registered for GST/HST or QST agree to enter into an election pursuant to Subsection 177 (1.1) of the Excise Tax Act (Canada) and section 40.0.1 of an Act respecting the Quebec sales tax to jointly elect Whatnot to act as billing agent on your behalf for the purposes of GST/HST and QST, to determine, calculate and remit, directly to the tax authorities, applicable GST/HST and QST for all of the supplies made by you through the App. The election is effective until it is jointly revoked by Whatnot and you. Further, you hereby acknowledge that you have completed, signed and returned Form GST506 to Whatnot.Excerpt from Whatnot's Terms of Service
REGULATORY LANDSCAPE: This provision directly engages Subsection 177(1.1) of the Excise Tax Act (Canada) and section 40.0.1 of the Act respecting the Quebec sales tax.
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This provision deems continued platform use by registered Canadian sellers as consent to a formal tax election under federal and Quebec provincial legislation, with joint and several liability for GST/HST and QST obligations, creating a significant compliance obligation for Canadian seller businesses.
Under this clause, Canadian sellers registered for GST/HST or QST who use the App are subject to a billing agent election that makes Whatnot responsible for remitting applicable taxes on their behalf, while both parties remain jointly and severally liable for certain tax obligations under applicable Canadian law. Sellers must complete and return Form GST506 to formalize the election.
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