Who is affected
On this page
Customers
If you are only buying goods or services using digital platforms (not selling or facilitating sales), the rules do not apply to you. Your information will not be shared or reported under the rules.
Sellers
If you provide relevant activities through a digital platform, you may be affected by the rules.
When the rules affect you
The rules affect you if you are considered to be a reportable seller.
Reportable seller
A reportable seller is all of the following:
- A seller that is registered on the platform for the provision of a relevant activity
- A seller that is an active seller
What is an active seller
An active seller is a seller that either provided relevant activities during the reportable period (calendar year) or has been paid or credited consideration in connection with relevant activities during the reportable period.
- A seller that is not an excluded seller
- A seller that is determined to:
- Be resident in a reportable jurisdiction
- Have provided relevant services for the rental of real or immovable property located in a reportable jurisdiction
- Have been paid or credited consideration in connection with relevant services for the rental of real or immovable property located in a reportable jurisdiction
What is a reportable jurisdiction
If the platform operator is resident in Canada, a reportable jurisdiction means Canada and any partner jurisdiction.
In all other cases, a reportable jurisdiction means Canada.
For more information about residency, refer to:
When the rules don't affect you
The rules do not affect you if you are considered to be an excluded seller, or if you do not provide any relevant activities.
Excluded seller
An excluded seller is one of the following:
- An entity seller with more than 2,000 relevant services for the rental of real or immovable property in respect of a property listing during the reportable period
- A governmental entity
- An entity seller whose stock (or that of a related entity) is regularly traded on an established securities market
- A seller with 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
Digital platform operators
When the rules affect you
The rules affect you if you are a reporting platform operator.
Reporting platform operator
A platform operator is considered a reporting platform operator if one of the following applies:
- It is resident in Canada
- 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
- 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
What is a reportable jurisdiction
If the platform operator is a resident in Canada, a reportable jurisdiction means Canada and any partner jurisdiction.
In all other cases, a reportable jurisdiction means Canada.
For more information about residency, refer to:
When the rules don't affect you
The rules do not affect you if you are considered to be an excluded platform operator
Excluded platform operator
A platform operator is considered an excluded platform operator if they can demonstrate that their entire business model:
-
Does not allow sellers to derive a profit from the consideration
-
Does not have reportable sellers
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