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(1) A person who, for remuneration, prepares or assists in the preparation of a tax return or an attachment to a tax return, for another person shall sign the return and

(a) specify the extent to which the person has examined the relevant documents of the other person maintained under section 27 and the nature of the documents examined, and

(b) certify that to the best of the knowledge of that person, the return or attachment presents a true and fair view of the circumstances to which the return or attachment relates.

(2) Subsection (1) does not apply to an employee of the person obliged to file the tax return.

(3) Where a person objects to signing a tax return as required under subsection (1), that person shall

(a) submit to the other person a written statement of the reasons for the objection; and

(b) sign the return noting that the signature is subject to the statement submitted under paragraph (a).

(4) The statement submitted under subsection (3) (a) shall be attached to and filed with the return.