Delivering information electronically about distributions, dividends, interest payments and associated tax credits2
1
A statement under section 234(1) or 234A(2) of the Taxes Act (information relating to distributions, dividends, interest payments and associated tax credits)2 by a company making a qualifying distribution may be delivered by means of electronic communications if the following conditions are satisfied.
2
The first condition is that the sender has indicated to the proposed recipient that it intends to use electronic communications for the purposes of delivering statements under those sections.
3
The second condition is that the proposed recipient has consented to information being delivered by the sender by means of electronic communications, and that consent has not been withdrawn.
4
The third condition is that the statement is delivered in an electronic format—
a
in which the statement may be stored;
b
which permits a paper copy of the information contained in the statement to be printed; and
c
which is designed to prevent alteration of the contents.