A-6.002 - Tax Administration Act

Section 37.1.4 Disposition versions

2015-10-21

37.1.4. A tax preparer shall send to the Minister by way of electronic filing, according to the terms and conditions specified by the Minister, the fiscal returns prepared by the tax preparer, for consideration, for one or more persons in accordance with section 1000 of the Taxation Act (chapter I-3), except that 10 of the returns filed by the tax preparer for one or more corporations and 10 of the returns filed by the tax preparer for one or more individuals may be sent otherwise than by way of electronic filing.

The first paragraph does not apply to a tax preparer for a calendar year in respect of a fiscal return

(a)  of a type for which the tax preparer has applied for authorization to file by way of electronic filing for the year and for which that authorization has not been granted because the tax preparer did not meet the criteria referred to in section 37.1;

(b)  filed for a corporation described in any of subparagraphs a to c of the first paragraph of section 37.1.2R1 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1); or

(c)  of a type that the Minister does not accept by way of electronic filing.

For the purposes of this section and section 59.0.0.2, “tax preparer”, for a calendar year, means a person or partnership who, in the year, and in accordance with section 1000 of the Taxation Act, prepares, for consideration, more than 10 fiscal returns for one or more corporations or more than 10 fiscal returns for one or more individuals (other than trusts), but does not include an employee who prepares fiscal returns in the course of performing the duties of an employment.

2015, c. 21, s. 9.