Income Tax Act

Definition of electronic filing

• 150.1 (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister.

• Marginal note:Filing of return by electronic transmission

  (2) A person who meets the criteria specified in writing by the Minister may file a return of income for a taxation year by way of electronic filing.

• Marginal note:Mandatory filing of return by electronic transmission

  (2.1) If a corporation is, in respect of a taxation year, a prescribed corporation, the corporation shall file its return of income for the taxation year by way of electronic filing.

• Marginal note:Deemed date of filing

  (3) For the purposes of section 150, where a return of income of a taxpayer for a taxation year is filed by way of electronic filing, it shall be deemed to be a return of income filed with the Minister in prescribed form on the day the Minister acknowledges acceptance of it.

• Marginal note:Declaration

  (4) Where a return of income of a taxpayer for a taxation year is filed by way of electronic filing by a particular person (in this subsection referred to as the “filer”) other than the person who is required to file the return, the person who is required to file the return shall make an information return in prescribed form containing prescribed information, sign it, retain a copy of it and provide the filer with the information return, and that return and the copy shall be deemed to be a record referred to in section 230 in respect of the filer and the other person.

• Marginal note:Application to other Parts

  (5) This section also applies to Parts I.2 to XIII, with such modifications as the circumstances require.