1029.6.0.1.8.0.1. For the purposes of Divisions II.6 to II.6.0.0.5, where a corporation shows, to the Minister’s satisfaction, that its failure to file, in a taxation year (in this section referred to as the “year of the failure”), an application for an advance ruling or an application for a qualification certificate with the Société de développement des entreprises culturelles in respect of a property is directly attributable to the measures taken to mitigate the effects of the COVID-19 pandemic and that it filed such an application in respect of the property as soon as possible, the Minister may consider that the corporation filed, in the year of the failure, the application for an advance ruling or the application for a qualification certificate, as the case may be, in respect of the property.
Where the Minister exercises discretion in the corporation’s favour in accordance with the first paragraph, the application referred to in the first paragraph is deemed to have been filed by the corporation with the Société de développement des entreprises culturelles in respect of the property in the year of the failure and not in the year in which it was actually filed.
2021, c. 362021, c. 36, s. 1001.