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A-6.002 - Tax Administration Act
Section 37.6
Disposition versions
37.6. Every person required, under section 1000 of the Taxation Act (chapter I‐3), to file a fiscal return that is prepared on his behalf by another person who ensures the electronic transmission of the return to the Minister shall complete the prescribed form in duplicate, keep one copy and give the second copy to the other person.
Each copy is deemed to be a register referred to in section 34.
