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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1055.1r2
Disposition versions

Full text
1055.1R2. The return referred to in section 1055.1R1 must be filed on or before the day that is the later of
(a)  the filing due-date that applies to the taxpayer for the taxation year of the taxpayer’s death; and
(b)  the filing due-date that applies to the first taxation year of the deceased taxpayer’s succession.
s. 1055.1R2; O.C. 1149-2006, s. 55; O.C. 134-2009, s. 1.
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