9.1. Subject to a special provision of the applicable schedule, where a fiscal measure consists in allowing a person to benefit from an amount deemed to have been paid on account of tax payable for a particular taxation year, the application must be filed with the responsible minister or body at or before the end of the nine-month period that begins,
(1) where the person avails himself, herself or itself of the fiscal measure as a member of a partnership, on the day that follows the date of the end of the partnership’s fiscal period that ends in the particular taxation year; or
(2) in any other case, on the day that follows the person’s filing-due date for the particular taxation year.
The responsible minister or body may, on reasonable grounds, relieve a person or a partnership from failure to comply with the time limit provided for in the first paragraph if the application has been filed with the minister or body within three months of the expiry of that time limit.