I-3 - Taxation Act

Section 1045.0.1.3 Disposition versions

2015-10-21

1045.0.1.3. For the purposes of this section and sections 1045.0.1.1 and 1045.0.1.2,

“claim preparer”, of a scientific research and experimental development form, means a person or partnership who agrees to accept consideration to prepare or assist in the preparation of the form, but does not include an employee who prepares or assists in the preparation of the form in the course of performing the duties of the employee’s employment;

“claim preparer information” means prescribed information regarding

(a)  the identity of the claim preparer of a scientific research and experimental development form; and

(b)  the arrangement under which the claim preparer agrees to accept consideration in respect of the preparation of the scientific research and experimental development form;

“scientific research and experimental development form” means the prescribed form required to be filed under section 230.0.0.4.1.

2015, c. 21, s. 495.