Section 288

Subsection 288(1)

Regarding the timing of the application of the reporting platform operator rules and the transitional rules, the CRA indicated that:

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 282 - Subsection 282(1) - Consideration	reporting platform operators may be required to infer the consideration paid to platform vendors from the dollar value of their orders	259
Tax Topics - Income Tax Act - Section 282 - Subsection 282(1) - Active Seller	platform operator is not a "seller” where it uses its platform to sell for its own account	58