CRA requires reporting of corporate websites only when they directly generate revenue

Sched. 88 to the T2 corporate return requires the reporting of websites from which the corporation earns income. CRA interprets this as referring only to sites which "directly generate income," so that sites which only provide information would not be reportable – whereas, for example, bank sites which generate banking charges to the bank would be reportable.

Neal Armstrong. Summary of 10 October 2014 APFF Roundtable, Q. 27, 2014-0538211C6 F under s. 150(1)(a).