I'm in Canada. An online search does return results of other people discussing doing this in Canada and elsewhere. It makes sense that Apple would have to charge sales tax on their commission, same as any other business offering a service. I can claim back sales tax on all other business expenses as well of course as on the actual base cost of the expense. Some folks even commented that they got audited when claiming as revenue just the proceeds that arrived in their bank account since the info Apple sends to the tax agency apparently has revenue as the amount before commission and then you count their commission and sales tax as an expense versus just claiming the proceeds as revenue. Just realized as I am typing this though, the discussions I found via searching might be individual app developers, not corporate ones, so it might be that Apple doesn't charge sales tax to corporations since it would be claimed back anyway. But even then I'd like to find a document that confirms that.

As you said, they remit to the CRA under my business's HST/GST account on Canadian sales. My accountant is saying though that Apple should be charging me HST/GST on the service they provide of distributing the app globally, managing payments globally, etc. (i.e. the 15% commission). Since they provide this service for all global sales he's saying the HST/GST would apply on commission for all global sales. So guy in France buys the subscription in the app, he pays no GST/HST but pays whatever local taxes are and Apple charges me 15% in local currency on the sale value, converts that 15% to Canadian dollars and then charges HST/GST on that amount is what he is saying. He's saying ignore the amount of money Apple puts in my bank account as my revenue, that my revenue numbers that Apple reports to the CRA will be pre-commission and pre-sales tax on commission. I then count the commission and the sales tax on it as expenses. He says if I don't do it this way I'll get audited since the numbers from Apple won't match what I'm submitting to the CRA. Given the complexity of this I am leaning to just counting proceeds that show up in my bank account as revenue and considering any expenses already accounted for. I don't see how I could get in trouble for doing it that way.

Seems to be fixed now, whew! Quick work by Apple!

Just an FYI for anyone reading this, for a small number of users, checking for LDMGlobalEnabled fails to properly detect when Lockdown Mode is enabled. iOS 17 and 18, latest versions of both. Never seemed to be an issue with iOS 16, at least no one ever complained the app wasn't detecting it properly.

Not seeing 0 here but a massive drop in active subscriptions instead. I imagine this will be resolved quickly. Noticed extremely low sales activity yesterday too, might be real but wonder if a reporting issue too.

and happening again today too...