Apple Wiki is also going with the above list you provided so going with that for now!

thanks for responding!

Thanks for responding, I wrote back in the main thread below since this was limited to a small amount of text.

Thanks for responding! Agreed, in that scenario I wouldn't expect to. In this case the accountant is suggesting it's kind of like the product is on consignment at a consignment store and they are charging a commission for selling your product and you pay a sales tax on that service. He said a physical consignment store where you pay commission (versus just selling a widget at the wholesale price to a retailer) charges sales tax on that service/commission.

In this case it would actually be Apple filing information specifically about my taxes, not theirs. Accountant says Apple reports revenue/sales/etc. tied to my business number to the CRA directly on my behalf and that what I then later submit needs to match. That's the issue, he's saying I should have an invoice for this payment but I cannot find it. Yeah, he said it's a mess and he asked around his firm and no one knows anything about app sales. I'll give them a call, thanks!

Good find, thank you!