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I-3 - Taxation Act

Section 1056.8
Disposition versions

Full text
1056.8. Despite section 1010, where the Minister extends the time for making an election or grants permission to amend or revoke an election, the Minister shall make a reassessment and redetermine the tax, interest and penalties for any taxation year to take into account the election or the amended or revoked election.
The same rule applies where a provision of an Act or regulation allows the making of an election in respect of a taxation year prior to the date of coming into force of that provision.
1993, c. 16, s. 340; 1995, c. 1, s. 176; 2011, c. 34, s. 112.
1056.8. Notwithstanding section 1010, where the Minister extends the time for making an election or grants permission to amend or revoke an election, he shall make a new assessment and again determine the tax, interest and penalties for any taxation year to take into account the election or the amended or revoked election.
The same rule applies where a provision of an Act or regulation allows the making of an election in respect of a taxation year prior to the date of coming into force of that provision.
1993, c. 16, s. 340; 1995, c. 1, s. 176.
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