Income Tax Act — I-3.3 282
Definitions 282 (1) The following definitions apply in this Part. active seller means a seller that either provides relevant services or sells goods during the reportable period or is paid or credited consideration in connection with relevant activities during the reportable period. ( vendeur actif ) consideration means compensation in any form that is paid or credited to a seller in connection with relevant activities, the amount of which is known or reasonably knowable by the platform operator. ( rémunération ) entity has the same meaning as in subsection 270(1). ( entité ) excluded platform operator means a platform operator that demonstrates to the satisfaction of the Minister that the platform’s entire business model is such that it does not (a) allow sellers to derive a profit from the consideration; or (b) have reportable sellers. ( opérateur de platforme exclu ) excluded seller means a seller (a) that is an entity for which the platform operator facilitated more than 2,000 relevant services for the rental of immovable property in respect of a property listing during the reportable period; (b) that is a governmental entity (as defined in subsection 270(1)); (c) that is an entity the stock of which is regularly traded on an established securities market (as defined in subsection 270(1)) or a related entity (as defined in subsection 270(1)) of an entity the stock of which is regularly traded on an established securities market; or (d) for which the platform operator solely facilitated less than 30 relevant activities for the sale of goods and for which the total amount of consideration paid or credited did not exceed $2,800 during the reportable period. ( vendeur exclu ) fiat currency means a currency that is used by a country and is designated as legal tender in that country. ( monnaie fiduciaire ) financial account identifier means the unique identifying number or reference, available to the platform operator, of the bank account or other payment account to which consideration is paid or credited. ( identifiant de compte financier ) goods means any tangible property or, for civil law, any corporeal property. ( bien ) government verification service means an electronic process made available by a reportable jurisdiction to a platform operator for the purposes of ascertaining the identity and residence of a seller. ( service public de vérification ) immovable property means real or immovable property. ( biens immobiliers ) partner jurisdiction means each jurisdiction identified as a partner jurisdiction by the Minister on the Internet website of the Canada Revenue Agency or by any other means that the Minister considers appropriate. ( juridiction partenaire ) personal service means a service involving time- or task-based work performed by one or more individuals at the request of a user, unless such work is purely ancillary to the overall transaction, but does not include a service provided by a seller pursuant to an employment relationship with the platform operator or a related entity (as defined in subsection 270(1)) of the platform operator. ( service personnel ) platform means a software, including a website or a part of it and applications, including mobile applications, accessible by users and allowing sellers to be connected to other users for the provision of relevant services or the sale of goods, directly or indirectly, to such users (including the collection and payment of consideration in respect of relevant activities), but does not include, in the provision of relevant services or the sale of goods, software exclusively allowing without any further intervention (a) the processing of payments in relation to relevant activities; (b) listing or advertising in relation to relevant activities; or (c) redirecting or transferring of users to a platform. ( plateforme ) platform operator means an entity that contracts with sellers to make available all or part of a platform to such sellers. ( opérateur de plateforme