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I-3 - Taxation Act
Section 1053
Disposition versions
1053. For the purposes of section 1052, the portion of any overpayment of the tax payable by a taxpayer for a taxation year that arose as a consequence of the exclusion of an amount from the taxpayer’s income under sections 294 to 298 in respect of the exercise of an option in a subsequent taxation year, as a consequence of the exclusion of an amount from the taxpayer’s income, or of the deduction of an amount, by reason of the disposition, in a subsequent taxation year, of a work of art referred to in section 714.1 or 752.0.10.11.1 by a donee referred to in that section, as a consequence of the deduction of an amount relating to a subsequent taxation year, or because of an event in a subsequent taxation year, and referred to in any of paragraphs b to b.1.0.1, c to d.1.0.0.4, d.1.1 and f to h of section 1012.1, as a consequence of the deduction of an amount under any of sections 785.2.2 to 785.2.4 from the proceeds of disposition of a property because of an election made in a fiscal return for a subsequent taxation year, as a consequence of the reduction of an amount included in computing the taxpayer’s income under section 580 for the taxation year because of a reduction referred to in section 1012.2 in the foreign accrual property income of a foreign affiliate of the taxpayer for a taxation year of the foreign affiliate that ends in the taxation year, or as a consequence of the deduction of an amount relating to a preceding taxation year and referred to in any of sections 727 to 737 where that deduction is claimed after the expiry of the time limit provided for in section 1000 applicable to the taxation year, is deemed to have been paid to the Minister on the latest of
(a) the 46th day following the day on which an amended fiscal return of the taxpayer or a prescribed form was filed in accordance with any of sections 297, 716.0.1, 752.0.10.15, 1012, 1012.2, 1054, 1055.1.2 and 1055.1.3 so as to exclude from the taxpayer’s income, to deduct or to reduce the amount for the taxation year;
(b) where, as a consequence of a request in writing, the Minister assessed the taxpayer’s tax for the year so as to exclude from his income or deduct the amount for the taxation year, the 46th day following the day on which the request was made;
(c) the 46th day following the day immediately following the end of the subsequent taxation year relating to the amount excluded from the taxpayer’s income or deducted for the taxation year;
(d) the 46th day following the day on which the taxpayer or his legal representative files his fiscal return under this Part for the subsequent taxation year referred to in paragraph c.
1053. For the purposes of section 1052, the portion of any overpayment of the tax payable by a taxpayer for a taxation year that arose as a consequence of the exclusion of an amount from the taxpayer’s income under sections 294 to 298 in respect of the exercise of an option in a subsequent taxation year, as a consequence of the exclusion of an amount from the taxpayer’s income, or of the deduction of an amount, by reason of the disposition, in a subsequent taxation year, of a work of art referred to in section 714.1 or 752.0.10.11.1 by a donee referred to in that section, as a consequence of the deduction of an amount relating to a subsequent taxation year, or because of an event in a subsequent taxation year, and referred to in any of paragraphs b to b.1.0.1, c to d.1.0.0.3, d.1.1 and f to h of section 1012.1, as a consequence of the deduction of an amount under any of sections 785.2.2 to 785.2.4 from the proceeds of disposition of a property because of an election made in a fiscal return for a subsequent taxation year, as a consequence of the reduction of an amount included in computing the taxpayer’s income under section 580 for the taxation year because of a reduction referred to in section 1012.2 in the foreign accrual property income of a foreign affiliate of the taxpayer for a taxation year of the foreign affiliate that ends in the taxation year, or as a consequence of the deduction of an amount relating to a preceding taxation year and referred to in any of sections 727 to 737 where that deduction is claimed after the expiry of the time limit provided for in section 1000 applicable to the taxation year, is deemed to have been paid to the Minister on the latest of
(a) the 46th day following the day on which an amended fiscal return of the taxpayer or a prescribed form was filed in accordance with any of sections 297, 716.0.1, 752.0.10.15, 1012, 1012.2, 1054, 1055.1.2 and 1055.1.3 so as to exclude from the taxpayer’s income, to deduct or to reduce the amount for the taxation year;
(b) where, as a consequence of a request in writing, the Minister assessed the taxpayer’s tax for the year so as to exclude from his income or deduct the amount for the taxation year, the 46th day following the day on which the request was made;
(c) the 46th day following the day immediately following the end of the subsequent taxation year relating to the amount excluded from the taxpayer’s income or deducted for the taxation year;
(d) the 46th day following the day on which the taxpayer or his legal representative files his fiscal return under this Part for the subsequent taxation year referred to in paragraph c.
1053. For the purposes of section 1052, the portion of any overpayment of the tax payable by a taxpayer for a taxation year that arose as a consequence of the exclusion of an amount from the taxpayer’s income under sections 294 to 298 in respect of the exercise of an option in a subsequent taxation year, as a consequence of the exclusion of an amount from the taxpayer’s income, or of the deduction of an amount, by reason of the disposition, in a subsequent taxation year, of a work of art referred to in section 714.1 or 752.0.10.11.1 by a donee referred to in that section, as a consequence of the deduction of an amount relating to a subsequent taxation year, or because of an event in a subsequent taxation year, and referred to in any of paragraphs b to b.1.0.1, c to d.1.0.0.2, d.1.1 and f to h of section 1012.1, as a consequence of the deduction of an amount under any of sections 785.2.2 to 785.2.4 from the proceeds of disposition of a property because of an election made in a fiscal return for a subsequent taxation year, as a consequence of the reduction of an amount included in computing the taxpayer’s income under section 580 for the taxation year because of a reduction referred to in section 1012.2 in the foreign accrual property income of a foreign affiliate of the taxpayer for a taxation year of the foreign affiliate that ends in the taxation year, or as a consequence of the deduction of an amount relating to a preceding taxation year and referred to in any of sections 727 to 737 where that deduction is claimed after the expiry of the time limit provided for in section 1000 applicable to the taxation year, is deemed to have been paid to the Minister on the latest of
(a) the 46th day following the day on which an amended fiscal return of the taxpayer or a prescribed form was filed in accordance with any of sections 297, 716.0.1, 752.0.10.15, 1012, 1012.2, 1054, 1055.1.2 and 1055.1.3 so as to exclude from the taxpayer’s income, to deduct or to reduce the amount for the taxation year;
(b) where, as a consequence of a request in writing, the Minister assessed the taxpayer’s tax for the year so as to exclude from his income or deduct the amount for the taxation year, the 46th day following the day on which the request was made;
(c) the 46th day following the day immediately following the end of the subsequent taxation year relating to the amount excluded from the taxpayer’s income or deducted for the taxation year;
(d) the 46th day following the day on which the taxpayer or his legal representative files his fiscal return under this Part for the subsequent taxation year referred to in paragraph c.
1053. For the purposes of section 1052, the portion of any overpayment of the tax payable by a taxpayer for a taxation year that arose as a consequence of the exclusion of an amount from the taxpayer’s income under sections 294 to 298 in respect of the exercise of an option in a subsequent taxation year, as a consequence of the exclusion of an amount from the taxpayer’s income, or of the deduction of an amount, by reason of the disposition, in a subsequent taxation year, of a work of art referred to in section 714.1 or 752.0.10.11.1 by a donee referred to in that section, as a consequence of the deduction of an amount relating to a subsequent taxation year, or because of an event in a subsequent taxation year, and referred to in any of paragraphs b to b.1.0.1, c to d.1.0.0.1, d.1.1 and f to h of section 1012.1, as a consequence of the deduction of an amount under any of sections 785.2.2 to 785.2.4 from the proceeds of disposition of a property, because of an election made in a fiscal return for a subsequent taxation year, or as a consequence of the deduction of an amount relating to a preceding taxation year and referred to in any of sections 727 to 737 where that deduction is claimed after the expiry of the time limit provided for in section 1000 applicable to the taxation year, is deemed to have been paid to the Minister on the latest of
(a) the 46th day following the day on which an amended fiscal return of the taxpayer or a prescribed form was filed in accordance with any of sections 297, 716.0.1, 752.0.10.15, 1012, 1054, 1055.1.2 and 1055.1.3 so as to exclude from the taxpayer’s income or to deduct the amount for the taxation year;
(b) where, as a consequence of a request in writing, the Minister assessed the taxpayer’s tax for the year so as to exclude from his income or deduct the amount for the taxation year, the 46th day following the day on which the request was made;
(c) the 46th day following the day immediately following the end of the subsequent taxation year relating to the amount excluded from the taxpayer’s income or deducted for the taxation year;
(d) the 46th day following the day on which the taxpayer or his legal representative files his fiscal return under this Part for the subsequent taxation year referred to in paragraph c.
1053. For the purposes of section 1052, the portion of any overpayment of the tax payable by a taxpayer for a taxation year that arose as a consequence of the exclusion of an amount from the taxpayer’s income under sections 294 to 298 in respect of the exercise of an option in a subsequent taxation year, as a consequence of the exclusion of an amount from the taxpayer’s income, or of the deduction of an amount, by reason of the disposition, in a subsequent taxation year, of a work of art referred to in section 714.1 or 752.0.10.11.1 by a donee referred to in that section, as a consequence of the deduction of an amount relating to a subsequent taxation year, or because of an event in a subsequent taxation year, and referred to in any of paragraphs b to b.1.0.1, c to d.1.0.0.1 and d.1.1 to f of section 1012.1, as a consequence of the deduction of an amount under any of sections 785.2.2 to 785.2.4 from the proceeds of disposition of a property, because of an election made in a fiscal return for a subsequent taxation year, or as a consequence of the deduction of an amount relating to a preceding taxation year and referred to in any of sections 727 to 737 where that deduction is claimed after the expiry of the time limit provided for in section 1000 applicable to the taxation year, is deemed to have been paid to the Minister on the latest of
(a) the forty-sixth day following the day on which an amended fiscal return of the taxpayer or a prescribed form was filed in accordance with any of sections 297, 716.0.1, 752.0.10.15, 1012 and 1054 so as to exclude from his income or to deduct the amount for the taxation year;
(b) where, as a consequence of a request in writing, the Minister assessed the taxpayer’s tax for the year so as to exclude from his income or deduct the amount for the taxation year, the forty-sixth day following the day on which the request was made;
(c) the forty-sixth day following the day immediately following the end of the subsequent taxation year relating to the amount excluded from the taxpayer’s income or deducted for the taxation year;
(d) the forty-sixth day following the day on which the taxpayer or his legal representative files his fiscal return under this Part for the subsequent taxation year referred to in paragraph c.
1053. For the purposes of section 1052, the portion of any overpayment of the tax payable by a taxpayer for a taxation year that arose as a consequence of the exclusion of an amount from the taxpayer’s income under sections 294 to 298 in respect of the exercise of an option in a subsequent taxation year, as a consequence of the exclusion of an amount from the taxpayer’s income, or of the deduction of an amount, by reason of the disposition, in a subsequent taxation year, of a work of art referred to in section 714.1 or 752.0.10.11.1 by a donee referred to in that section, as a consequence of the deduction of an amount relating to a subsequent taxation year, or because of an event in a subsequent taxation year, and referred to in any of paragraphs b to b.1.0.1, c to d.1 and d.1.1 to f of section 1012.1, as a consequence of the deduction of an amount under any of sections 785.2.2 to 785.2.4 from the proceeds of disposition of a property, because of an election made in a fiscal return for a subsequent taxation year, or as a consequence of the deduction of an amount relating to a preceding taxation year and referred to in any of sections 727 to 737 where that deduction is claimed after the expiry of the time limit provided for in section 1000 applicable to the taxation year, is deemed to have been paid to the Minister on the latest of
(a) the forty-sixth day following the day on which an amended fiscal return of the taxpayer or a prescribed form was filed in accordance with any of sections 297, 716.0.1, 752.0.10.15, 1012 and 1054 so as to exclude from his income or to deduct the amount for the taxation year;
(b) where, as a consequence of a request in writing, the Minister assessed the taxpayer’s tax for the year so as to exclude from his income or deduct the amount for the taxation year, the forty-sixth day following the day on which the request was made;
(c) the forty-sixth day following the day immediately following the end of the subsequent taxation year relating to the amount excluded from the taxpayer’s income or deducted for the taxation year;
(d) the forty-sixth day following the day on which the taxpayer or his legal representative files his fiscal return under this Part for the subsequent taxation year referred to in paragraph c.
