Section 282

Subsection 282(1)

CRA indicated that where a reporting platform operator also sells goods in its own name directly via its platform, such a reporting platform...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 288 - Subsection 288(1)	timing of the s. 291 reporting obligations	290
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

The operator (the “Operator”) of a proprietary digital platform (the “Platform”), who was also an equipment manufacturer, allowed...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 288 - Subsection 288(1)	timing of the s. 291 reporting obligations	290
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