Income Tax Act — I-3.3 282
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 ) primary address means (a) in respect of a seller that is an individual (other than a trust), the address of the seller’s principal place of residence; and (b) in respect of a seller that is an entity, the address of the seller’s registered office. ( adresse principale ) property listing includes all immovable property units located at the same street address and offered for rent on a platform by the same seller. ( lot ) relevant activity means (a) a relevant service; or (b) the sale of goods for consideration. ( activité visée ) relevant service means, if provided for consideration: (a) the rental of real or immovable property; (b) a personal service; (c) the rental of a means of transport; or (d) a prescribed service. ( service visé ) reportable jurisdiction means (a) for a reporting platform operator described in paragraph (a) of the definition reporting platform operator , Canada and any partner jurisdiction; and (b) in any other case, Canada. ( juridiction soumise à déclaration ) reportable period means a calendar year during which a platform operator is a reporting platform operator. ( période de déclaration ) reportable seller means an active seller, other than an excluded seller, that is determined by the platform operator based on the due diligence procedures set out in sections 283 to 287 to (a) be resident in a reportable jurisdiction; (b) have provided relevant services for the rental of immovable property located in a reportable jurisdiction; or (c) have been paid or credited consideration in connection with relevant services for the rental of immovable property located in a reportable jurisdiction. ( vendeur soumis à déclaration ) reporting platform operator means a platform operator, other than an excluded platform operator, if (a) it is resident in Canada; (b) it is resident, incorporated or managed in a partner jurisdiction, facilitates the provision of relevant activities by sellers resident in Canada or with respect to rental of immovable property located in Canada and elects to be a reporting platform operator; or (c) it is not resident in Canada or a partner jurisdiction and it facilitates the provision of relevant activities by sellers resident in Canada or with respect to rental of immovable property located in Canada. ( opérateur de plateforme soumis à déclaration ) seller means a platform user that is registered at any time during the reportable period on the platform for the provision of a relevant service or the sale of goods. ( vendeur ) TIN means (a) the number used by the Minister to identify an individual or entity, including (i) a social insurance number, (ii) a business number, and (iii) an account number issued to a trust; and (b) in respect of a jurisdiction other than Canada, a taxpayer identification number, including a VAT/GST registration number issued by the jurisdiction of the primary address of the seller, or a functional equivalent in the absence of a taxpayer identification number. ( NIF ) Interpretation (2) This Part relates to the implementation of the Model Rules set out in the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy approved by the Council of the Organisation for Economic Co-operation and Development and, unless the context otherwise requires, the provisions in this Part are to be interpreted consistently with the Model Rules, as amended from time to time. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2023, c. 26, s. 78