Marginal note:Submission of documents
7.2 (1) Subject to the regulations, any return or other document that is required to be submitted to the Commissioner under this Act may be submitted in electronic or other form by such means and in such manner as is specified by the Commissioner.
Marginal note:Time of receipt
(2) For the purposes of this Act, any return or other document that is submitted in accordance with subsection (1) is deemed to be received by the Commissioner at the time provided for in the regulations.
- 1995, c. 12, s. 3
- 2006, c. 9, s. 81
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