The Department of Finance (Canada) (Finance Canada) has released, for public comment, draft legislative proposals (Draft Proposals) to amend the Excise Tax Act (ETA) in order to address certain issues regarding the treatment of virtual currencies for the purposes of the goods and services tax/harmonized sales tax (GST/HST).
You can read it here https://www.dwpv.com/en/Insights/Publications/2019/Proposed-Amendments-Treatment-of-Cryptocurrencies