After summarizing ss. 162(7), 162(7.01), 162(7.02), and 162(5), and noting that an electronic filer must certify accuracy of filings before being allowed access to the electronic filing system, the Directorate stated:
… Form T183 for individuals and Form T183CORP for corporations … are required under subsection 150.1(4) if, and only if, the transmitter of the income tax return, not being an information return, is not the taxpayer or the taxpayer's authorized signing officer. Therefore, we cannot rely on this certification since it does not apply to the transmission of an information return.
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|Tax Topics - Income Tax Act - Section 162 - Subsection 162(5) - Paragraph 162(5)(a)||electronic filer must certify accuracy of filings before allowed access||103|