Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))
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Act current to 2026-03-17 and last amended on 2026-03-12. Previous Versions
Marginal note:Providing information returns in electronic format
221.01 A person may provide an information return electronically under subsection 209(5) of the Income Tax Regulations if the criteria specified by the Minister are met.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2017, c. 20, s. 28
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