Tax Return Preparer definition clarifies eligibility and exclusions under the Tax Return Preparer Scheme regime. The Scheme defines Tax Return Preparer as an individual issued a Tax Return Preparer Certificate and a unique identification number by a Partner Organisation to prepare returns under the Scheme, while designating the Income-tax Act as the governing statute and the Board, Resource Centre and Partner Organisations as the implementing bodies; certain categories of persons are expressly excluded from acting as Tax Return Preparers.