(1) For purposes of this Act, only a person who is an approved tax consultant may

(a) represent a taxpayer;

(b) provide advice primarily regarding the interpretation or effect of a tax law; or

(c) prepare a tax return, appeal or other document under a tax law.

(2) A person who is not an approved tax consultant shall not

(a) represent that that person is a tax consultant; or

(b) charge fees to offer assistance with respect to the matters referred to in subsection (1).

(3) Subsections (1) and (2) do not apply to a lawyer performing legal work in relation to a tax law.