Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Marginal note:Excluded seller

• 283 (1) For the purpose of determining whether a seller is an excluded seller under paragraph (a) or (d) of that definition in subsection 282(1), a reporting platform operator may rely on its available records.

• Marginal note:Excluded seller – entity

  (2) For the purpose of determining whether a seller that is an entity is an excluded seller under paragraph (b) or (c) of that definition in subsection 282(1), a reporting platform operator may rely on publicly available information or a confirmation from the seller.