PART XX — Reporting Rules for Digital Platform Operators

Residence

Not yet annotated · Text current to 2026-06-21 · section last amended 2024-01-01

Current text

A reporting platform operator must consider a seller resident in the jurisdiction of the seller’s primary address.

Government verification service

Notwithstanding subsection (1), a reporting platform operator must consider a seller resident in each jurisdiction confirmed by a government verification service pursuant to subsection 284(3).

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since it was enacted (2023, c. 26, s. 78), so there is no earlier version.

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 286 links to the one before it.

Enacting and amending legislation

2023, c. 26, s. 78

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 284

Referred to in

s. 292

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 286.