Marginal note:Certification
7.1 Every individual who submits a return or other document to the Commissioner pursuant to this Act shall certify on the return or other document or, where it is submitted in electronic or other form in accordance with subsection 7.2(1), in such manner as is specified by the Commissioner, that the information contained in it is true to the best of their knowledge and belief.
- 1995, c. 12, s. 3
- 2006, c. 9, s. 81
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