Words and Phrases - "electronic format"

a
89
b
44
c
81
d
55
e
40
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
92
t
47
u
16
v
10
w
23
y
2

6 November 2023 External T.I. 2022-0954001E5 - Meaning of “Express Consent” in Regulations 209(3)

Summary Under
Tax Topics - Income Tax Regulations - Regulation 209 - Subsection 209(4)
consent given over the phone or by pressing options on a touchtone phone does not constitute “express consent” to electronic information slips

Would there be considered to be express consent as per Regs. 209(3) and (4), where the taxpayer provides consent to the issuer over the phone or...

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Words and Phrases
express consent electronic format