Preparer responsibilities

• Your profile must be that of:
  • an individual who is the sole proprietor of a business;
  • the managing partner of a partnership;
  • a director, manager, senior officer, and majority shareholder of a corporation (a majority shareholder is a person who holds a majority of the corporation's shares having voting rights);
  • a branch manager;
  • any person referred to above who holds a franchise;
  • a person (such as an employer) who is responsible for supervising or managing any of the persons referred to above.
• You must be duly registered with NetFile Québec.
• You must meet the eligibility requirements.
• You must have your access code and your NetFile Québec number.
• You must have obtained your client's authorization.
• You must use approved software to file your clients' returns.
• You must deal directly with your clients.
• You must examine supporting documents when completing your clients' returns, to ensure that the documents substantiate the income reported, and the deductions and credits claimed.
• You must follow up on requests for information or supporting documents with respect to certain returns.
• If you are not the transmitter, you must ensure that the transmitter promptly forwards all messages to you, including the confirmation message respecting accepted and rejected returns.