The CRA Updates Tax Policy to Reflect How Quickly Technology Has Changed

... Income Tax Act was written, the Canadian Revenue Agency has recently clarified rules around smartphones and other technology services. When the Tax Act was written, there were no cellphones. It is only in the past 5 years that the average Canadian had a phone capable connecting to the Internet.
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... Income Tax Act was written, the Canadian Revenue Agency has recently clarified rules around smartphones and other technology services. When the Tax Act was written, there were no cellphones. It is only in the past 5 years that the average Canadian had a phone capable connecting to the Internet.