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  1. Budget Implementation Act, 2021, No. 1 - S.C. 2021, c. 23 (Section 107)
    •  (1) The Act is amended by adding the following after section 211:

      [...]

      Marginal note:Residence indicators
      • 211.11 (1) For the purposes of this Subdivision, the following are indicators in respect of the usual place of residence of a recipient of a supply:

        • [...]

        • (d) the Internet Protocol address of the device used by the recipient or similar data obtained through a geolocation method;

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