Versions of s. 150.1(2.2)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2024-01-01 to present available View Source

In this section and subsection 162(7.3), tax preparer, for a calendar year, means a person or partnership who, in the year, accepts consideration to prepare more than 10five returns of income of ~~corporations or~~corporations, more than 10five returns of income of individuals (other than ~~trusts),~~trusts) or more than five returns of income of estates or trusts, but does not include an employee who prepares returns of income in the course of performing their duties of employment.

Full text

In this section and subsection 162(7.3), tax preparer, for a calendar year, means a person or partnership who, in the year, accepts consideration to prepare more than five returns of income of corporations, more than five returns of income of individuals (other than trusts) or more than five returns of income of estates or trusts, but does not include an employee who prepares returns of income in the course of performing their duties of employment.
2012-06-29 to 2024-01-01 View Source

In this section and subsection 162(7.3), tax preparer, for a calendar year, means a person or partnership who, in the year, accepts consideration to prepare more than 10 returns of income of corporations or more than 10 returns of income of individuals (other than trusts), but does not include an employee who prepares returns of income in the course of performing their duties of employment.