Section 150.1

Subsection 150.1(3)

S. 150.1(3) provides that the date of filing of an electronically filed return shall be deemed to be the day the Minister acknowledges acceptance...

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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...

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Locations of other summaries		Wordcount
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