StatuteIncome Tax Act

Section 289 — Income Tax Act: Active sellers

Text of the provision Official document

A reporting platform operator may elect to complete the due diligence procedures under sections 283 to 288 in respect of active sellers only.

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from Canadian courts and tribunals with a plain-English summary and legal holding.