Statute
Section 244.6 — Income Tax Act: Filing of return
Text of the provision Official document
An information return in respect of an electronic funds transfer that is required to be filed by a reporting entity under this Part shall be filed not later than five working days after the day of the transfer; and using electronic media, in the manner specified by the Minister, if the entity has the technical capabilities to do so.
Official source: laws-lois.justice.gc.ca
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