Marginal note:Regulations
12 The Governor in Council may make regulations
(a) requiring a fee to be paid on the filing of a return or a return of a class of returns under section 5 or 7, or for any service performed or the use of any facility provided by the Commissioner, and prescribing the fee or the manner of determining it;
(b) respecting the submission of returns or other documents to the Commissioner under this Act, including those that may be submitted in an electronic or other form under section 7.2, the persons or classes of persons by whom they may be submitted in that form and the time at which they are deemed to be received by the Commissioner;
(c) respecting the entering or recording of any return or other document under section 7.3;
(c.1) designating, individually or by class, any position occupied by a public office holder as a position occupied by a designated public office holder for the purposes of paragraph (c) of the definition designated public office holder in subsection 2(1) if, in the opinion of the Governor in Council, doing so is necessary for the purposes of this Act;
(d) prescribing any matter or thing that by this Act is to be or may be prescribed; and
(e) generally for carrying out the purposes and provisions of this Act.
- R.S., 1985, c. 44 (4th Supp.), s. 12
- 1995, c. 12, s. 7
- 2003, c. 10, s. 12
- 2006, c. 9, ss. 79, 81
- Date modified: