Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 150.1(2.3)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2024-01-01 to present available View Source
    A tax preparer shall file any return of income prepared by the tax preparer for consideration by way of electronic filing, except that 10five of the returns of corporationscorporations, and 10five of the returns of individuals (other than trusts) and five of the returns of estates or trusts may be filed other than by way of electronic filing.
    Full text

    A tax preparer shall file any return of income prepared by the tax preparer for consideration by way of electronic filing, except that five of the returns of corporations, five of the returns of individuals (other than trusts) and five of the returns of estates or trusts may be filed other than by way of electronic filing.

  2. 2012-06-29 to 2024-01-01 View Source

    A tax preparer shall file any return of income prepared by the tax preparer for consideration by way of electronic filing, except that 10 of the returns of corporations and 10 of the returns of individuals may be filed other than by way of electronic filing.