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

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1086R72. Where, in respect of a particular period provided for in section 1015 of the Act, the Minister forwards a prescribed form to a person, the latter must file that form with the Minister within the time that is granted to the person for the payment of an amount payable to the Minister under that section 1015 for the particular period, or within the time that would be granted to the person if such a payment were for the particular period.
s. 1086R18.1; O.C. 1025-91, s. 11; O.C. 134-2009, s. 1.