Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))
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Act current to 2026-07-21 and last amended on 2026-06-18. Previous Versions
Marginal note:Rented immovable property
287 Where a seller provides relevant services for the rental of immovable property, the reporting platform operator must collect the address of each property listing.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2023, c. 26, s. 78
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