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Points.com Inc. – ‘40-F/A’ for 12/31/21 – ‘EX-101.DEF’

On:  Tuesday, 3/15/22, at 3:22pm ET   ·   For:  12/31/21   ·   Accession #:  1062993-22-7722   ·   File #:  1-35078

Previous ‘40-F’:  ‘40-F’ on 3/10/22 for 12/31/21   ·   Latest ‘40-F’:  This Filing   ·   1 Reference:  To:  Points.com Inc. – Previous ‘40-F’ on 3/10/22 for 12/31/21

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/15/22  Points.com Inc.                   40-F/A     12/31/21  111:9.3M                                   Newsfile Corp./FA

Amendment to Annual Report by a Canadian Issuer   —   Form 40-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 40-F/A      Amendment to Annual Report by a Canadian Issuer --  HTML     58K 
                form40fa                                                         
 2: EX-99.2     Miscellaneous Exhibit -- exhibit99-2                HTML    985K 
 3: EX-99.4     Miscellaneous Exhibit -- exhibit99-4                HTML     36K 
 4: EX-99.5     Miscellaneous Exhibit -- exhibit99-5                HTML     30K 
 5: EX-99.6     Miscellaneous Exhibit -- exhibit99-6                HTML     30K 
11: R1          Document and Entity Information                     HTML     94K 
12: R2          Consolidated Statements of Financial Position       HTML    120K 
13: R3          Consolidated Statements of Comprehensive (Loss)     HTML    108K 
                Income                                                           
14: R4          Consolidated Statements of Changes in Shareholders  HTML     75K 
                Equity                                                           
15: R5          Consolidated Statements of Cash Flows               HTML    104K 
16: R6          Reporting Entity                                    HTML     35K 
17: R7          Basis of Preparation                                HTML     43K 
18: R8          Significant Accounting Policies                     HTML    104K 
19: R9          Covid-19                                            HTML     35K 
20: R10         Operating Segments                                  HTML     52K 
21: R11         Employment Costs                                    HTML     40K 
22: R12         Accounts Receivable                                 HTML     40K 
23: R13         Prepaid Expenses and Other Assets                   HTML     42K 
24: R14         Property and Equipment                              HTML     76K 
25: R15         Right of Use Assets                                 HTML     61K 
26: R16         Intangible Assets                                   HTML     81K 
27: R17         Goodwill                                            HTML     48K 
28: R18         Income Taxes                                        HTML     82K 
29: R19         Lease Liabilities                                   HTML     52K 
30: R20         Other Liabilities                                   HTML     48K 
31: R21         Capital and Other Components of Equity              HTML     37K 
32: R22         Loss Per Share                                      HTML     45K 
33: R23         Long Term Debt                                      HTML     38K 
34: R24         Share-Based Compensation                            HTML     95K 
35: R25         Financial Instruments                               HTML    162K 
36: R26         Guarantees and Commitments                          HTML     44K 
37: R27         Supplemental Cash Flow Information                  HTML     45K 
38: R28         Related Parties                                     HTML     39K 
39: R29         Reclassification of Expenses                        HTML     49K 
40: R30         Significant Accounting Policies (Policies)          HTML    143K 
41: R31         Significant Accounting Policies (Tables)            HTML     37K 
42: R32         Operating Segments (Tables)                         HTML     51K 
43: R33         Employment Costs (Tables)                           HTML     38K 
44: R34         Accounts Receivable (Tables)                        HTML     39K 
45: R35         Prepaid Expenses and Other Assets (Tables)          HTML     42K 
46: R36         Property and Equipment (Tables)                     HTML     75K 
47: R37         Right of Use Assets (Tables)                        HTML     60K 
48: R38         Intangible Assets (Tables)                          HTML     79K 
49: R39         Goodwill (Tables)                                   HTML     44K 
50: R40         Income Taxes (Tables)                               HTML     84K 
51: R41         Lease Liabilities (Tables)                          HTML     53K 
52: R42         Other Liabilities (Tables)                          HTML     50K 
53: R43         Loss Per Share (Tables)                             HTML     43K 
54: R44         Share-Based Compensation (Tables)                   HTML     95K 
55: R45         Financial Instruments (Tables)                      HTML    153K 
56: R46         Guarantees and Commitments (Tables)                 HTML     44K 
57: R47         Supplemental Cash Flow Information (Tables)         HTML     44K 
58: R48         Related Parties (Tables)                            HTML     38K 
59: R49         Reclassification of Expenses (Table)                HTML     48K 
60: R50         Significant Accounting Policies (Narrative)         HTML     32K 
                (Details)                                                        
61: R51         Significant Accounting Policies - Disclosure of     HTML     44K 
                detailed information about estimated useful life                 
                or depreciation rate (Details)                                   
62: R52         SIGNIFICANT ACCOUNTING POLICIES - Disclosure of     HTML     43K 
                detailed information about finite useful lives of                
                intangible assets (Details)                                      
63: R53         Operating Segments (Narrative) (Details)            HTML     39K 
64: R54         Operating Segments - Disclosure of detailed         HTML     45K 
                information about revenues, geographic information               
                (Details)                                                        
65: R55         OPERATING SEGMENTS - Disclosure of detailed         HTML     44K 
                information about contracted revenues allocated to               
                the remaining performance obligations (Details)                  
66: R56         Employment Costs (Narrative) (Details)              HTML     44K 
67: R57         Employment Costs - Disclosure of detailed           HTML     40K 
                information about employment cost share-based                    
                compensation expenses (Details)                                  
68: R58         ACCOUNTS RECEIVABLE - Disclosure of detailed        HTML     41K 
                information about trade and other receivables                    
                (Details)                                                        
69: R59         PREPAID EXPENSES AND OTHER ASSETS - Disclosure of   HTML     44K 
                prepayments and other assets (Details)                           
70: R60         PROPERTY AND EQUIPMENT - Disclosure of detailed     HTML     69K 
                information about property, plant and equipment                  
                (Details)                                                        
71: R61         RIGHT OF USE ASSETS - Disclosure of quantitative    HTML     57K 
                information about right-of-use assets (Details)                  
72: R62         Intangible Assets (Narrative) (Details)             HTML     32K 
73: R63         Intangible Assets - Disclosure of detailed          HTML     76K 
                information about intangible assets (Details)                    
74: R64         Goodwill (Narrative) (Details)                      HTML     48K 
75: R65         Goodwill - Disclosure of detailed information       HTML     38K 
                about goodwill (Details)                                         
76: R66         GOODWILL - Disclosure of detailed information       HTML     51K 
                about recoverable amounts for cash-generating                    
                units with indefinite life intangible assets and                 
                goodwill (Details)                                               
77: R67         Income Taxes (Narrative) (Details)                  HTML     40K 
78: R68         Income Taxes - Disclosure of detailed information   HTML     49K 
                about tax expense (Details)                                      
79: R69         INCOME TAXES - Disclosure of detailed information   HTML     44K 
                about effective tax expense (Recovery) (Details)                 
80: R70         INCOME TAXES - Disclosure of deferred taxes         HTML     61K 
                (Details)                                                        
81: R71         INCOME TAXES - Disclosure of detailed information   HTML     35K 
                about unrecognized deferred tax assets (Details)                 
82: R72         Lease Liabilities (Narrative) (Details)             HTML     33K 
83: R73         Lease Liabilities - Disclosure of detail            HTML     43K 
                information about reconciliation movements of                    
                lease liabilities (Details)                                      
84: R74         LEASE LIABILITIES - Disclosure of maturity          HTML     46K 
                analysis of lease payments (Details)                             
85: R75         OTHER LIABILITIES - Disclosure of detailed          HTML     45K 
                information about other liabilities (Details)                    
86: R76         OTHER LIABILITIES - Disclosure of detailed          HTML     37K 
                information about changes in deferred revenue                    
                balances (Details)                                               
87: R77         Capital and Other Components of Equity (Narrative)  HTML     66K 
                (Details)                                                        
88: R78         Loss Per Share (Narrative) (Details)                HTML     32K 
89: R79         Loss Per Share - Disclosure of earnings per share   HTML     49K 
                (Details)                                                        
90: R80         Long Term Debt (Narrative) (Details)                HTML     60K 
91: R81         Share-Based Compensation (Narrative) (Details)      HTML     75K 
92: R82         Share-Based Compensation - Disclosure of detailed   HTML     42K 
                information about stock options available for                    
                grant (Details)                                                  
93: R83         SHARE-BASED COMPENSATION - Disclosure of number     HTML     51K 
                and weighted average exercise prices of share                    
                options (Details)                                                
94: R84         SHARE-BASED COMPENSATION - Disclosure of range of   HTML     57K 
                exercise prices of outstanding share options                     
                (Details)                                                        
95: R85         SHARE-BASED COMPENSATION - Disclosure of            HTML     47K 
                restricted share units and performance share units               
                (Details)                                                        
96: R86         Financial Instruments (Narrative) (Details)         HTML     41K 
97: R87         Financial Instruments - Disclosure of detailed      HTML     53K 
                information about aging of accounts receivable                   
                (Details)                                                        
98: R88         FINANCIAL INSTRUMENTS - Disclosure of detailed      HTML     36K 
                information about allowance for doubtful accounts                
                for trade accounts receivable (Details)                          
99: R89         FINANCIAL INSTRUMENTS - Disclosure of detailed      HTML     57K 
                information about contractual cash flow maturities               
                (Details)                                                        
100: R90         FINANCIAL INSTRUMENTS - Disclosure of detailed      HTML    100K  
                information about foreign currency risk (Details)                
101: R91         FINANCIAL INSTRUMENTS - Disclosure of fair value    HTML     43K  
                measurement (Details)                                            
102: R92         GUARANTEES AND COMMITMENTS - Disclosure of          HTML     47K  
                commitments and contingent liabilities (Details)                 
103: R93         SUPPLEMENTAL CASH FLOW INFORMATION - Disclosure of  HTML     52K  
                detailed information about non-cash balances                     
                related to operations (Details)                                  
104: R94         RELATED PARTIES - Disclosure of information about   HTML     37K  
                key management personnel (Details)                               
105: R95         RECLASSIFICATION OF EXPENSES - Disclosure of        HTML     53K  
                reclassifications of expenses (Details)                          
106: R96         RECLASSIFICATION OF EXPENSES - Disclosure of        HTML     50K  
                reclassifications of current presentation expenses               
                (Details)                                                        
109: XML         IDEA XML File -- Filing Summary                      XML    213K  
107: XML         XBRL Instance -- form40fa_htm                        XML   2.55M  
108: EXCEL       IDEA Workbook of Financial Reports                  XLSX    143K  
 7: EX-101.CAL  XBRL Calculations -- pcom-20211231_cal               XML    169K 
 8: EX-101.DEF  XBRL Definitions -- pcom-20211231_def                XML    624K 
 9: EX-101.LAB  XBRL Labels -- pcom-20211231_lab                     XML   2.54M 
10: EX-101.PRE  XBRL Presentations -- pcom-20211231_pre              XML   1.10M 
 6: EX-101.SCH  XBRL Schema -- pcom-20211231                         XSD    340K 
110: JSON        XBRL Instance as JSON Data -- MetaLinks              419±   581K  
111: ZIP         XBRL Zipped Folder -- 0001062993-22-007722-xbrl      Zip    247K

‘EX-101.DEF’   —   XBRL Definitions — pcom-20211231_def

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
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<arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default"/>
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<arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"/>
<arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension"/>
<arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DocumentAndEntityInformation" roleURI="http://www.points.com/role/DocumentAndEntityInformation"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#StockholdersEquity" roleURI="http://www.points.com/role/StockholdersEquity"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#NotesToFinancialStatementsDisclosureOfTradeAndOtherReceivablesExplanatoryTextBlockTables" roleURI="http://www.points.com/role/NotesToFinancialStatementsDisclosureOfTradeAndOtherReceivablesExplanatoryTextBlockTables"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfOperatingSegmentsExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfOperatingSegmentsExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfIncomeTaxExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfIncomeTaxExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfIssuedCapitalExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfIssuedCapitalExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfSharebasedPaymentArrangementsExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfSharebasedPaymentArrangementsExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfFinancialInstrumentsExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfFinancialInstrumentsExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDetailedInformationAboutBorrowingsExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutBorrowingsExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureOfDetailedInformationAboutContractedRevenuesAllocatedToRemainingPerformanceObligationsDetails" roleURI="http://www.points.com/role/DisclosureOfDetailedInformationAboutContractedRevenuesAllocatedToRemainingPerformanceObligationsDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDetailedInformationAboutRevenuesGeographicInformationTableTextBlockDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutRevenuesGeographicInformationTableTextBlockDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDetailedInformationAboutRecoverableAmountsForCashgeneratingUnitsWithIndefiniteLifeIntangibleAssetsAndGoodwillTableTextBlockDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutRecoverableAmountsForCashgeneratingUnitsWithIndefiniteLifeIntangibleAssetsAndGoodwillTableTextBlockDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDeferredTaxesExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDeferredTaxesExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDetailedInformationAboutUnrecognizedDeferredTaxAssetsTableTextBlockDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutUnrecognizedDeferredTaxAssetsTableTextBlockDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDetailedInformationAboutStockOptionsAvailableForGrantExplanatoryTableTextBlockDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutStockOptionsAvailableForGrantExplanatoryTableTextBlockDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfRestrictedShareUnitsAndPerformanceShareUnitsTableTextBlockDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfRestrictedShareUnitsAndPerformanceShareUnitsTableTextBlockDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDetailedInformationAboutAgingOfAccountsReceivableTableTextBlockDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutAgingOfAccountsReceivableTableTextBlockDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDetailedInformationAboutContractualCashFlowMaturitiesTableTextBlockDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutContractualCashFlowMaturitiesTableTextBlockDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfDetailedInformationAboutForeignCurrencyRiskExplanatoryTableTextBlockDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutForeignCurrencyRiskExplanatoryTableTextBlockDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfFairValueMeasurementExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfFairValueMeasurementExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#DisclosureDisclosureOfCommitmentsAndContingentLiabilitiesExplanatoryDetails" roleURI="http://www.points.com/role/DisclosureDisclosureOfCommitmentsAndContingentLiabilitiesExplanatoryDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#RIGHTOFUSEASSETSDetails" roleURI="http://www.points.com/role/RIGHTOFUSEASSETSDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#PRIORYEARTAXREBATENarrativeDetails" roleURI="http://www.points.com/role/PRIORYEARTAXREBATENarrativeDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#LEASELIABILITIESDetails1" roleURI="http://www.points.com/role/LEASELIABILITIESDetails1"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#SIGNIFICANTACCOUNTINGPOLICIESDisclosureOfDetailedInformationAboutEstimatedUsefulLifeOrDepreciationRateDetails" roleURI="http://www.points.com/role/SIGNIFICANTACCOUNTINGPOLICIESDisclosureOfDetailedInformationAboutEstimatedUsefulLifeOrDepreciationRateDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#SIGNIFICANTACCOUNTINGPOLICIESDisclosureOfDetailedInformationAboutFiniteUsefulLivesOfIntangibleAssetsDetails" roleURI="http://www.points.com/role/SIGNIFICANTACCOUNTINGPOLICIESDisclosureOfDetailedInformationAboutFiniteUsefulLivesOfIntangibleAssetsDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#INTANGIBLEASSETSDisclosureOfDetailedInformationAboutIntangibleAssetsDetails" roleURI="http://www.points.com/role/INTANGIBLEASSETSDisclosureOfDetailedInformationAboutIntangibleAssetsDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#GOODWILLNarrativeDetails" roleURI="http://www.points.com/role/GOODWILLNarrativeDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#EMPLOYMENTCOSTSDetails" roleURI="http://www.points.com/role/EMPLOYMENTCOSTSDetails"/>
<roleRef xlink:type="simple" xlink:href="pcom-20211231.xsd#RECLASSIFICATIONOFEXPENSESTable" roleURI="http://www.points.com/role/RECLASSIFICATIONOFEXPENSESTable"/>
<definitionLink xlink:type="extended" xlink:role="http://www.points.com/role/DocumentAndEntityInformation">
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressesLineItems" xlink:label="loc_dei_EntityAddressesLineItems_0"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressesTable" xlink:label="loc_dei_EntityAddressesTable_1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityAddressesAddressTypeAxis" xlink:label="loc_dei_EntityAddressesAddressTypeAxis_1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AddressTypeDomain" xlink:label="loc_dei_AddressTypeDomain_1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_BusinessContactMember" xlink:label="loc_dei_BusinessContactMember_1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AddressTypeDomain" xlink:label="loc_dei_AddressTypeDomain_Default"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentFlag" xlink:label="loc_dei_AmendmentFlag_10"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_AmendmentDescription" xlink:label="loc_dei_AmendmentDescription_11"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_dei_EntityCommonStockSharesOutstanding_13"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_dei_EntityCurrentReportingStatus_14"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_dei_EntityExTransitionPeriod_18"/>
<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_dei_EntityInteractiveDataCurrent_19"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_dei_EntityIncorporationStateCountryCode_21"/>
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<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EntitysTotalForCashgeneratingUnitsMember_1" xlink:to="loc_ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember_1" order="0" use="optional"/>
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<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems_0" xlink:to="loc_pcom_ImpairmentLossRightOfUseAssets_9" order="30" use="optional"/>
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<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems_0" xlink:to="loc_ifrs-full_IntangibleAssetsWithIndefiniteUsefulLife_11" order="50" use="optional"/>
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<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems_0" xlink:to="loc_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections_13" order="70" use="optional"/>
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<definitionLink xlink:type="extended" xlink:role="http://www.points.com/role/EMPLOYMENTCOSTSDetails">
<loc xlink:type="locator" xlink:href="pcom-20211231.xsd#pcom_DisclosureOfEmploymentCostsLineItems" xlink:label="loc_pcom_DisclosureOfEmploymentCostsLineItems_0"/>
<loc xlink:type="locator" xlink:href="pcom-20211231.xsd#pcom_DisclosureOfEmploymentCostsTable" xlink:label="loc_pcom_DisclosureOfEmploymentCostsTable_1"/>
<loc xlink:type="locator" xlink:href="pcom-20211231.xsd#pcom_IncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesAxis" xlink:label="loc_pcom_IncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesAxis_1"/>
<loc xlink:type="locator" xlink:href="pcom-20211231.xsd#pcom_IncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesDomain" xlink:label="loc_pcom_IncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesDomain_1"/>
<loc xlink:type="locator" xlink:href="pcom-20211231.xsd#pcom_SalesAndMarketingMember" xlink:label="loc_pcom_SalesAndMarketingMember_1"/>
<loc xlink:type="locator" xlink:href="pcom-20211231.xsd#pcom_ResearchAndDevelopmentMember" xlink:label="loc_pcom_ResearchAndDevelopmentMember_2"/>
<loc xlink:type="locator" xlink:href="pcom-20211231.xsd#pcom_GeneralAndAdministrativeMember" xlink:label="loc_pcom_GeneralAndAdministrativeMember_3"/>
<loc xlink:type="locator" xlink:href="pcom-20211231.xsd#pcom_IncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesDomain" xlink:label="loc_pcom_IncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesDomain_Default"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees" xlink:label="loc_ifrs-full_ExpenseFromSharebasedPaymentTransactionsWithEmployees_8"/>
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<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_pcom_IncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesDomain_1" xlink:to="loc_pcom_ResearchAndDevelopmentMember_2" order="10" use="optional"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_pcom_IncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesDomain_1" xlink:to="loc_pcom_GeneralAndAdministrativeMember_3" order="20" use="optional"/>
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<definitionLink xlink:type="extended" xlink:role="http://www.points.com/role/RECLASSIFICATIONOFEXPENSESTable">
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationLineItems" xlink:label="loc_ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationLineItems_0"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationTable" xlink:label="loc_ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationTable_1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ReclassifiedItemsAxis" xlink:label="loc_ifrs-full_ReclassifiedItemsAxis_1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ReclassifiedItemsMember" xlink:label="loc_ifrs-full_ReclassifiedItemsMember_1"/>
<loc xlink:type="locator" xlink:href="pcom-20211231.xsd#pcom_PreviousReclassificationOfExpensesMember" xlink:label="loc_pcom_PreviousReclassificationOfExpensesMember_1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ReclassifiedItemsMember" xlink:label="loc_ifrs-full_ReclassifiedItemsMember_Default"/>
<loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:label="loc_ifrs-full_DisclosureOfExpensesByNatureExplanatory_6"/>
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<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ReclassifiedItemsMember_1" xlink:to="loc_pcom_PreviousReclassificationOfExpensesMember_1" order="0" use="optional"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_ifrs-full_ReclassifiedItemsAxis_1" xlink:to="loc_ifrs-full_ReclassifiedItemsMember_Default" order="10" use="optional"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_DisclosureOfReclassificationsOrChangesInPresentationLineItems_0" xlink:to="loc_ifrs-full_DisclosureOfExpensesByNatureExplanatory_6" order="10" use="optional"/>
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1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/10/22  Points.com Inc.                   40-F       12/31/21  113:10M                                    Newsfile Corp./FA
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