{"id":393,"date":"2008-11-19T06:59:00","date_gmt":"2008-11-19T06:59:00","guid":{"rendered":"https:\/\/mhgoldberg.com\/blog\/?p=393"},"modified":"2008-11-19T06:59:00","modified_gmt":"2008-11-19T06:59:00","slug":"implications-of-the-ebay-decision","status":"publish","type":"post","link":"https:\/\/mhgoldberg.com\/blog\/?p=393","title":{"rendered":"Implications of the eBay decision"},"content":{"rendered":"

\"Globe.com\"<\/a>As reported in the Globe and Mail<\/a> on Thursday, with follow-up in yesterday’s National Post<\/a>, the Federal Court of Appeal ordered [ pdf<\/a> 104K] eBay to turn over records related to Canada Revenue Agency tax investigations.<\/p>\n

At question in the appeal was whether section 231.2 of The Income Tax Act required eBay to produce the information about Power Sellers despite it being \u201cforeign-based information\u201d, housed in servers located outside of Canada. \u201cForeign-based information\u201d is the subject of a comprehensive code in section 231.6. <\/p>\n

The principal question to be decided in this appeal is whether the information sought by the Minister is \u201cforeign-based\u201d because it is \u201cavailable or located outside Canada\u201d for the purpose of subsection 231.6, despite the fact that the appellants, Canadian corporations, have been authorized to access it in Canada for use in their business, but do not download it to their computers. <\/p><\/blockquote>\n

The Court held that the information sought was not \u201cforeign-based information\u201d because even though it is stored on servers outside Canada, the Court considered that the information was also located in Canada because of its “accessibility to and use by the appellants.”<\/p>\n

While this case focused on the Income Tax Act definition of “foreign-based information,” I wonder to what extent the Court’s thinking may be applied to issues associated with Canadian law being applied to internet content that is housed on foreign servers.<\/p>\n

What other types of content are located off-shore and have been presumed to be beyond the reach of Canada’s legal system?<\/p>\n

Technorati Tags:
eBay<\/a>, offshore<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

As reported in the Globe and Mail on Thursday, with follow-up in yesterday’s National Post, the Federal Court of Appeal ordered [ pdf 104K] eBay to turn over records related to Canada Revenue Agency tax investigations. At question in the appeal was whether section 231.2 of The Income Tax Act required eBay to produce the …<\/p>\n

Implications of the eBay decision<\/span> Read More »<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","two_page_speed":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-393","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\nImplications of the eBay decision • Telecom Trends<\/title>\n<meta name=\"description\" content=\"As reported in the Globe and Mail on Thursday, with follow-up in yesterday's National Post, the Federal Court of Appeal ordered eBay to turn over records • November 19, 2008\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mhgoldberg.com\/blog\/?p=393\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Implications of the eBay decision • Telecom Trends\" \/>\n<meta property=\"og:description\" content=\"As reported in the Globe and Mail on Thursday, with follow-up in yesterday's National Post, the Federal Court of Appeal ordered eBay to turn over records • November 19, 2008\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mhgoldberg.com\/blog\/?p=393\" \/>\n<meta property=\"og:site_name\" content=\"Telecom Trends\" \/>\n<meta property=\"article:published_time\" content=\"2008-11-19T06:59:00+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/images.theglobeandmail.com\/v5\/images\/logo\/globeandmail136x26.png\" \/>\n<meta name=\"author\" content=\"Mark Goldberg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@mark_goldberg\" \/>\n<meta name=\"twitter:site\" content=\"@mark_goldberg\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mark Goldberg\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393\"},\"author\":{\"name\":\"Mark Goldberg\",\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/#\\\/schema\\\/person\\\/3fb9ac7e53dc710f23be648a3b1ab4d7\"},\"headline\":\"Implications of the eBay decision\",\"datePublished\":\"2008-11-19T06:59:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393\"},\"wordCount\":257,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/images.theglobeandmail.com\\\/v5\\\/images\\\/logo\\\/globeandmail136x26.png\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393\",\"url\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393\",\"name\":\"Implications of the eBay decision • Telecom Trends\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/images.theglobeandmail.com\\\/v5\\\/images\\\/logo\\\/globeandmail136x26.png\",\"datePublished\":\"2008-11-19T06:59:00+00:00\",\"description\":\"As reported in the Globe and Mail on Thursday, with follow-up in yesterday's National Post, the Federal Court of Appeal ordered eBay to turn over records • November 19, 2008\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?p=393#primaryimage\",\"url\":\"http:\\\/\\\/images.theglobeandmail.com\\\/v5\\\/images\\\/logo\\\/globeandmail136x26.png\",\"contentUrl\":\"http:\\\/\\\/images.theglobeandmail.com\\\/v5\\\/images\\\/logo\\\/globeandmail136x26.png\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/\",\"name\":\"Telecom Trends\",\"description\":\"A Canadian perspective on trends in telecom\",\"publisher\":{\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/#organization\",\"name\":\"Mark H Goldberg & Associates Inc.\",\"url\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/mark_logo_png.png\",\"contentUrl\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/mark_logo_png.png\",\"width\":3484,\"height\":1444,\"caption\":\"Mark H Goldberg & Associates Inc.\"},\"image\":{\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/mark_goldberg\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mhgoldberg.com\\\/blog\\\/#\\\/schema\\\/person\\\/3fb9ac7e53dc710f23be648a3b1ab4d7\",\"name\":\"Mark Goldberg\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/716530aafa7ae4ea72f4887cbcfc45304504ef5d23bb57e4cd0251e2802ada33?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/716530aafa7ae4ea72f4887cbcfc45304504ef5d23bb57e4cd0251e2802ada33?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/716530aafa7ae4ea72f4887cbcfc45304504ef5d23bb57e4cd0251e2802ada33?s=96&d=mm&r=g\",\"caption\":\"Mark Goldberg\"},\"description\":\"Mark Goldberg has more than 40 years of international experience in strategic planning, managing, designing and implementing telecommunications carrier networks.\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Implications of the eBay decision • Telecom Trends","description":"As reported in the Globe and Mail on Thursday, with follow-up in yesterday's National Post, the Federal Court of Appeal ordered eBay to turn over records • November 19, 2008","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mhgoldberg.com\/blog\/?p=393","og_locale":"en_US","og_type":"article","og_title":"Implications of the eBay decision • Telecom Trends","og_description":"As reported in the Globe and Mail on Thursday, with follow-up in yesterday's National Post, the Federal Court of Appeal ordered eBay to turn over records • November 19, 2008","og_url":"https:\/\/mhgoldberg.com\/blog\/?p=393","og_site_name":"Telecom Trends","article_published_time":"2008-11-19T06:59:00+00:00","og_image":[{"url":"http:\/\/images.theglobeandmail.com\/v5\/images\/logo\/globeandmail136x26.png","type":"","width":"","height":""}],"author":"Mark Goldberg","twitter_card":"summary_large_image","twitter_creator":"@mark_goldberg","twitter_site":"@mark_goldberg","twitter_misc":{"Written by":"Mark Goldberg","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mhgoldberg.com\/blog\/?p=393#article","isPartOf":{"@id":"https:\/\/mhgoldberg.com\/blog\/?p=393"},"author":{"name":"Mark Goldberg","@id":"https:\/\/mhgoldberg.com\/blog\/#\/schema\/person\/3fb9ac7e53dc710f23be648a3b1ab4d7"},"headline":"Implications of the eBay decision","datePublished":"2008-11-19T06:59:00+00:00","mainEntityOfPage":{"@id":"https:\/\/mhgoldberg.com\/blog\/?p=393"},"wordCount":257,"commentCount":0,"publisher":{"@id":"https:\/\/mhgoldberg.com\/blog\/#organization"},"image":{"@id":"https:\/\/mhgoldberg.com\/blog\/?p=393#primaryimage"},"thumbnailUrl":"http:\/\/images.theglobeandmail.com\/v5\/images\/logo\/globeandmail136x26.png","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mhgoldberg.com\/blog\/?p=393#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mhgoldberg.com\/blog\/?p=393","url":"https:\/\/mhgoldberg.com\/blog\/?p=393","name":"Implications of the eBay decision • Telecom Trends","isPartOf":{"@id":"https:\/\/mhgoldberg.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mhgoldberg.com\/blog\/?p=393#primaryimage"},"image":{"@id":"https:\/\/mhgoldberg.com\/blog\/?p=393#primaryimage"},"thumbnailUrl":"http:\/\/images.theglobeandmail.com\/v5\/images\/logo\/globeandmail136x26.png","datePublished":"2008-11-19T06:59:00+00:00","description":"As reported in the Globe and Mail on Thursday, with follow-up in yesterday's National Post, the Federal Court of Appeal ordered eBay to turn over records • November 19, 2008","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mhgoldberg.com\/blog\/?p=393"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mhgoldberg.com\/blog\/?p=393#primaryimage","url":"http:\/\/images.theglobeandmail.com\/v5\/images\/logo\/globeandmail136x26.png","contentUrl":"http:\/\/images.theglobeandmail.com\/v5\/images\/logo\/globeandmail136x26.png"},{"@type":"WebSite","@id":"https:\/\/mhgoldberg.com\/blog\/#website","url":"https:\/\/mhgoldberg.com\/blog\/","name":"Telecom Trends","description":"A Canadian perspective on trends in telecom","publisher":{"@id":"https:\/\/mhgoldberg.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mhgoldberg.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mhgoldberg.com\/blog\/#organization","name":"Mark H Goldberg & Associates Inc.","url":"https:\/\/mhgoldberg.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mhgoldberg.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/mhgoldberg.com\/blog\/wp-content\/uploads\/2021\/02\/mark_logo_png.png","contentUrl":"https:\/\/mhgoldberg.com\/blog\/wp-content\/uploads\/2021\/02\/mark_logo_png.png","width":3484,"height":1444,"caption":"Mark H Goldberg & Associates Inc."},"image":{"@id":"https:\/\/mhgoldberg.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/mark_goldberg"]},{"@type":"Person","@id":"https:\/\/mhgoldberg.com\/blog\/#\/schema\/person\/3fb9ac7e53dc710f23be648a3b1ab4d7","name":"Mark Goldberg","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/716530aafa7ae4ea72f4887cbcfc45304504ef5d23bb57e4cd0251e2802ada33?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/716530aafa7ae4ea72f4887cbcfc45304504ef5d23bb57e4cd0251e2802ada33?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/716530aafa7ae4ea72f4887cbcfc45304504ef5d23bb57e4cd0251e2802ada33?s=96&d=mm&r=g","caption":"Mark Goldberg"},"description":"Mark Goldberg has more than 40 years of international experience in strategic planning, managing, designing and implementing telecommunications carrier networks."}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"tenweb_optimizer_mobile":false,"tenweb_optimizer_tablet":false},"uagb_author_info":{"display_name":"Mark Goldberg","author_link":"https:\/\/mhgoldberg.com\/blog\/?author=2"},"uagb_comment_info":0,"uagb_excerpt":"As reported in the Globe and Mail on Thursday, with follow-up in yesterday’s National Post, the Federal Court of Appeal ordered [ pdf 104K] eBay to turn over records related to Canada Revenue Agency tax investigations. At question in the appeal was whether section 231.2 of The Income Tax Act required eBay to produce the…","_links":{"self":[{"href":"https:\/\/mhgoldberg.com\/blog\/index.php?rest_route=\/wp\/v2\/posts\/393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mhgoldberg.com\/blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mhgoldberg.com\/blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mhgoldberg.com\/blog\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mhgoldberg.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=393"}],"version-history":[{"count":0,"href":"https:\/\/mhgoldberg.com\/blog\/index.php?rest_route=\/wp\/v2\/posts\/393\/revisions"}],"wp:attachment":[{"href":"https:\/\/mhgoldberg.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mhgoldberg.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mhgoldberg.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}