The term prescribed is itself a defined term. Subsection 248(1) provides that
- (a) in the case of a form, the information to be given on a form or the manner of filing a form, authorized by the Minister,
- (a.1) in the case of the manner of making or filing an election, authorized by the Minister, and
- (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation;
When referring to the Regulations be sure to look at the regulations in force at the date of interest.
Sas Ansari, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3
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