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A-6.002 - Tax Administration Act

Section 37.1.1
Disposition versions

Full text
37.1.1. Every person who, for a calendar year, is required under a fiscal law or a regulation made under a fiscal law to file more than 50 information returns of a prescribed type shall file the returns with the Minister by way of electronic filing in accordance with the terms and conditions specified by the Minister.
1997, c. 14, s. 304; 2015, c. 21, s. 8.
37.1.1. The Minister may require of any class of persons he determines that a document or information required under a fiscal law be filed with the Minister by way of electronic filing or on a computer-generated medium in accordance with the terms and conditions he indicates.
1997, c. 14, s. 304.
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