Section 278.1 — Excise Tax Act: Meaning of electronic filing

For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister. A person who is required to file with the Minister a return under this Part, and who meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing. If a person is, in respect of a reporting period of the person, a prescribed person or a person of a prescribed class, the person shall file its return for the reporting period by way of electronic filing in the manner specified by the Minister for the person. For the purposes of this Part, where a person files a return by way of electronic filing, it is deemed to be a return in prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it. [Repealed, 2001, c. 15, s. 20] [Renumbered as (3), 2001, c. 15, s. 20]