A-6.002 - Tax Administration Act

Section 37.5 Disposition versions

2002-05-15

37.5. (Repealed).

1995, c. 1, s. 210; 2002, c. 5, s. 5.

1995-01-30

37.5. For the purposes of section 69, a person who prepares and files any document or information required under a fiscal law, on behalf of another person, by way of electronic filing or of a computer-generated medium, is deemed to be the other person’s authorized representative.

However, such a representative may not obtain communication of or examine any information unless it is directly related to the task the representative is performing on behalf of the other person and is necessary for proper performance of the task by the representative.

1995, c. 1, s. 210.