Tax wiki
s. 290
PART XX — Reporting Rules for Digital Platform Operators
Due diligence by third parties
Not yet annotated · Text current to 2026-06-21 · section last amended 2024-01-01
Current text
A reporting platform operator may rely on a third-party service provider to fulfil the due diligence obligations under sections 291 and 292, but such obligations remain the responsibility of the reporting platform operator.
Partner jurisdiction
(2)When a platform operator fulfils the due diligence obligations for a reporting platform operator with respect to the same platform under subsection (1), such platform operator may carry out the due diligence procedures pursuant to substantially similar rules in its partner jurisdiction.
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 290 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
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. 290.