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StatuteIncome Tax Act

Section 287 — Income Tax Act: Rented immovable property

Text of the provision Official document

Where a seller provides relevant services for the rental of immovable property, the reporting platform operator must collect the address of each property listing.

Official source: laws-lois.justice.gc.ca

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Statutory text from an official public source. Informational content — does not replace advice from a qualified lawyer.