I-3 - Taxation Act

Section 1029.8.116.0.1 Disposition versions

2021-06-02

1029.8.116.0.1. (Repealed).

2009, c. 5, s. 477; 2021, c. 14, s. 155.

2009-05-15

1029.8.116.0.1. If an eligible individual dies before 1 September 2007, the eligible individual may not be deemed to have paid to the Minister an amount under section 1029.8.114.1 for the taxation year 2006.

However, the amount that, but for the first paragraph, would be deemed to have been paid to the Minister by a deceased eligible individual before 1 September 2007 is deemed, subject to paragraph c of section 1029.8.115.1, to have been paid to the Minister by the eligible individual’s eligible spouse for the taxation year 2006, in each of September and December 2007, on account of tax payable under this Part for the taxation year 2006, if the eligible individual’s eligible spouse did not die before 1 September 2007 and provided that the eligible spouse makes an application in writing to the Minister on or before the day on which the legal representative of the eligible individual is required to file with the Minister under section 1000 the eligible individual’s fiscal return for the year of the eligible individual’s death, or would be required to file if tax were payable under this Part by the eligible individual for that year.

Despite the second paragraph, the eligible spouse is not required to make the application referred to in the second paragraph when the eligible spouse made the application referred to in the second paragraph of section 1029.8.116 in relation to an amount that, but for the first paragraph of section 1029.8.116, would be deemed to have been paid to the Minister by the deceased eligible individual in a month specified on account of tax payable for the taxation year 2006.

2009, c. 5, s. 477.