10 October 2014 APFF Roundtable, 2014-0538131C6 F - revenus d'achats intégrés -- summary under Paragraph 12(1)(a)

A taxpayer who makes In-App sales of life or experience points to gamers has a full inclusion at the point of sale. CRA stated (TaxInterpretations translation):

[T]he taxpayer would cash the amount immediately and the client would receive the supplementary life or experience points from the time the payment was made. The taxpayer would have no further obligation respecting this sale.

Topics and taglines
Topic
Income Tax Act - s. 12(1)(a)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
308849
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
341913
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "14",
"field_stub": false,
"field_legacy_header": "<a href=\"/?p=32983\">10 October 2014 APFF Roundtable, Q. 14, 2014-0538131C6 F</a> [full inclusion for experience points sales]"
}