Tax wiki
s. 287
PART XX — Reporting Rules for Digital Platform Operators
Rented immovable property
Not yet annotated · Text current to 2026-06-21 · section last amended 2024-01-01
Current text
Where a seller provides relevant services for the rental of immovable property, the reporting platform operator must collect the address of each property listing.
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 287 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
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. 287.