Tax wiki
s. 289
PART XX — Reporting Rules for Digital Platform Operators
Active sellers
Not yet annotated · Text current to 2026-06-21 · section last amended 2024-01-01
Current text
A reporting platform operator may elect to complete the due diligence procedures under sections 283 to 288 in respect of active sellers only.
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 289 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. 289.