13.1 Electronic Returns

13.1 (1) The administrator may designate classes of persons as authorized to certify electronic returns under this section.

• (2) Before an electronic return is filed under section 2(1.1)(b), the electronic return must be

• (a) signed electronically by the transferee in accordance with the policies established by the administrator, or
• (b) certified under this section by a designate.

• (3) An electronic return is certified under this section by a designate if the electronic return

• (a) includes a statement that the electronic return is certified under this section by the designate, and
• (b) is signed electronically by the designate in accordance with the policies established by the administrator

• (4) The electronic signature by a designate of an electronic return described in subsection (3) is a certification by the designate that

• (a) an execution copy of the electronic return has been certified in accordance with section 13, and
• (b) the execution copy referred to in paragraph (a), or a true copy of that execution copy, is in the possession of the designate.

• (5) If an electronic return that is signed electronically by the transferee is filed under section 2(1.1)(b), the transferee must

• (a) retain a true copy of the electronic return for a period established by the administrator, and
• (b) produce the true copy for inspection if requested by the administrator during that period.

• (6) If an electronic return that is certified under this section by a designate is filed under section 2(1.1)(b), the transferee and the persons, if any, that are specified in the policies established by the administrator must

• (a) retain the execution copy referred to in subsection (4)(a) of this section, or a true copy of that execution copy, for the period established by the administrator, and
• (b) produce that execution copy or true copy for inspection if requested by the administrator during that period.

2003-96-45, effective December 12, 2003 (B.C. Reg. 471/2003); 2018-37-31, effective November 15, 2019 (B.C. Reg. 171/2019).