Beginning with the 2013 taxation year, a corporation, partnership or self-employed individual earning income from one or more Internet webpages or websites must comply with certain reporting requirements and must file certain forms along with their tax return.
Income generating webpages or websites must be disclosed, whether hosted inside or outside Canada. If the entity or individual has more than five webpages or websites, only the five top income generators must be disclosed. The types of webpages or websites to be disclosed include the following:
- Webpages or websites where the business’ goods and/or services are sold. For example, those that have a shopping cart, where payment transactions are processed by the business or through a third-party service;
- Webpages or websites that do not support transactions but that allow customers to call, complete, and submit a form, or email the business to make a purchase, order or booking;
- Webpages or websites
