Compliance
serve/deliver
The legally required method to provide the administrative act to a recipient.
Definition
The statutorily prescribed method for providing an administrative act or document to its recipient under the Taxation Act (notably §54), including permitted electronic delivery channels and proof-of-service requirements. Compliance with these delivery rules is required for automated acts to ensure legal effect and preserve recipients' appeal and review rights.
Related Terms
delivery
The technical and legal transmission of a document to a recipient....
submit
Permitted submission channels for forms and notices....
e-template / e-stamp
Electronic authentication/assurance mechanism for automated documents....
data message
Electronic communications as defined by ECTA....
signature
Physical or electronic signature accepted by the Regulations....