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s. 284

PART XX — Reporting Rules for Digital Platform Operators

Seller information – individual

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

Current text

(1)

The reporting platform operator must collect the following information for each seller that is an individual (other than a trust) and that is not an excluded seller

(a)

the first and last name of the individual;

(b)

the primary address of the individual;

(c)

the TIN issued to the individual, including the jurisdiction of issuance; and

(d)

the date of birth of the individual.

Seller information – entity

(2)

The reporting platform operator must collect the following information for each seller (other than a seller described in subsection (1)) that is not an excluded seller

(a)

the legal name of the entity;

(b)

the primary address of the entity;

(c)

the TIN issued to the entity, including the jurisdiction of issuance; and

(d)

the business registration number of the entity.

Government verification services

(3)

Notwithstanding subsections (1) and (2), the reporting platform operator is not required to collect information pursuant to paragraphs (1)(b) to (d) or (2)(b) to (d) in respect of a seller where the reporting platform operator relies on a government verification service to ascertain the identity and residence of the seller.

TIN collection

(4)

Notwithstanding paragraphs (1)(c) and (2)(c) and (d), the TIN or the business registration number, respectively, are not required to be collected if

(a)

the jurisdiction of residence of the seller does not issue a TIN or business registration number to the seller; or

(b)

the jurisdiction of residence of the seller does not require the collection of the TIN issued to such seller.

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 284 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

Referred to in

s. 285s. 286s. 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. 284.