20/10/2026
The rules governing AI in tax practice are still evolving. That does not mean the profession operates without existing obligations.
The absence of a specific AI rule does not suspend the duties that tax legislation already imposes.
Start with the Income Tax Act [Chapter 23:06]
Section 37A(5): requires a tax return to be signed by the taxpayer and to include a declaration that it is complete and accurate. The person signing is deemed to be aware of everything stated in the return.
Section 37A(6): provides that a return made or signed by or on behalf of a person is treated as duly made and signed by that person, unless the person proves it was not made or signed by them or on their behalf.
Neither provision depends on how the return was prepared. If AI produces errors or inaccurate information, the person signing the return remains responsible for ensuring that it is complete and accurate.
By making tax simple and accessible, we empower individuals and businesses to understand their obligations, make informed decisions and contribute to national development.
ODD Tax Etiquette | www.oddglobal.net
