10. The officer responsible for filing shall, with respect to a return filed under subsection 7(4) of the Act, include, in addition to the information required under paragraph 7(4)(a) of the Act, the following:

• (a) the position title of the designated public office holder; and

• (b) the name of the branch or unit and the name of the department or other governmental institution in which the designated public office holder is employed or serves at the time of the communication.

• 11. (1) Any clarification to a return requested by the Commissioner under subsection 9(3.1) of the Act shall be provided by the individual who submitted the return, not later than 30 days after the day on which the request is made.

• (2) Any correction to a return requested by the Commissioner under subsection 9(3.1) of the Act shall be provided by the individual who submitted the return, not later than 10 days after the day on which the request is made.

• (3) A request made by the Commissioner is deemed to have been made

  • (a) on the date that it is post marked, if the request is mailed;

  • (b) on the date that it is delivered, if the request is delivered by hand;

  • (c) on the date indicated by the receiving apparatus, if the request is sent by facsimile transmission; or

  • (d) on the date of transmission, if the request is sent by electronic mail.

• (4) A clarification or correction to a return is deemed to have been received

  • (a) on the date of receipt stamped on the document by the Commissioner’s office, if the clarification or correction to the return is delivered by mail or by hand;

  • (b) on the date indicated by the receiving apparatus, if the clarification or correction to the return is sent by facsimile transmission; or

  • (c) on the date of transmission, if the clarification or correction to the return is sent by electronic mail.

12. [Repeal]

13. These Regulations come into force on July 2, 2008.