21.4 (1) The Director may establish requirements, (a) respecting and governing the content, form, format, and filing of returns, notices and other documents and information filed or issued under this Act and the form, format and payment of fees; (b) respecting and governing the manner of completion, submission and acceptance of returns, notices and other documents and information filed under this Act, the payment of fees and the determination of the date of receipt; (c) specifying that returns, notices and other documents and information may be filed under this Act and fees may be paid only by a person authorized by the Director or who belongs to a class of persons authorized by the Director; (d) governing the authorization of persons described in clause (c), including, (i) establishing conditions and requirements to be an authorized person, (ii) imposing terms and conditions on an authorization, including terms and conditions governing the filing of returns, notices and other documents and information and the payment of fees, and (iii) requiring any person who applies for an authorization to enter into an agreement with the Director, or a person designated by the Director, governing the filing of returns, notices and other documents and information; (e) specifying whether and which returns, notices and other forms approved under section 21.3 and supporting documents must be signed, specifying requirements respecting their signing, and governing the form and format of signatures, including establishing rules respecting electronic signatures; (f) specifying and governing methods of executing returns, notices and other forms approved under section 21.3 and supporting documents, other than by signing them, and establishing rules respecting those methods; (g) specifying requirements for corporations filing returns, notices and other forms approved under section 21.3, whether electronically or by another method, to keep a properly executed version of them, including records related to an electronic signature if signed by electronic signature, at the head or registered office in paper or electronic format and, if required by notice from the Director, to provide a copy of the executed version, including records related to an electronic signature, to the Director within the time period set out in the notice; (h) establishing the time and circumstances when returns, notices or other documents and information are considered to be sent to or received by the Ministry, and the place where they are considered to have been sent or received; (i) establishing technology standards and requirements for filing returns, notices or other documents and information in electronic format with the Ministry and for paying fees in electronic format; (j) respecting the authorization of an individual who may verify a return or notice under subsection 5 (1); (k) specifying and governing a type of copy, including a type of copy of a court order or other document issued by the court, that may be filed with the Ministry; (l) respecting and governing the issuance of documents by the Director or the Minister, including rules respecting the issuance by electronic means; (m) governing the assignment of corporation numbers under section 21.5; (n) governing searches and search methods of records for the purposes of subsection 10 (1). 2017, c. 20, Sched. 6, s. 85; 2020, c. 7, Sched. 8, s. 7. Classes (2) For the purposes of clause (1) (c), a class may be defined, (a) in terms of any attribute or combination of attributes; or (b) as consisting of, including or excluding a specified member. 2017, c. 20, Sched. 6, s. 85. Agreement under s. 21.2 (3) Requirements respecting filing established under this section do not apply to returns that are filed pursuant to an agreement entered into under section 21.2. 2017, c. 20, Sched. 6, s. 85. Non-application of Legislation Act, 2006 (4) Part III (Regulations) of the Legislation Act, 2006 does not apply to a requirement established by the Director under subsection (1). 2017, c. 20, Sched. 6, s. 85. Conflict (5) If there is a conflict between a requirement established under this section and a regulation made under this Act, the regulation prevails to the extent of the conflict. 2017, c. 20, Sched. 6, s. 85. Section Amendments with date in force (d/m/y) 2017, c. 20, Sched. 6, s. 85 - 19/10/2021 2020, c. 7, Sched. 8, s. 7 (1, 2) - 19/10/2021 21.4.1 Repealed: R.S.O. 1990, c. C.39, s. 21.4.1 (5). Section Amendments with date in force (d/m/y) 1990, c. C.39, s. 21.4.1 (5) - 19/10/2021 2020, c. 7, Sched. 8, s. 8 - 12/05/2020