Does anyone know where to find resources on how taxation works with NFTs? I'm in Canada. My understanding is the seller is supposed to pay 13% HST. Do they also

Does anyone know where to find resources on how taxation works with NFTs? I'm in Canada. My understanding is the seller is supposed to pay 13% HST. Do they also have to consider it income, or does that only happen when transferring back to fiat? Reading https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/digital-currency/cryptocurrency-guide.html https://www.canada.ca/en/revenue-agency/programs/about-canad... it says "trade or exchange cryptocurrency, including disposing of one cryptocurrency to get another cryptocurrency" but are NFTs considered an asset rather than a security? (cryptocurrency isn't considered currency) Not sure how taxes work out fair market value of art