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I-3 - Taxation Act
Section 1096.1
Disposition versions
1096.1. If, in a taxation year, a person not resident in Canada ceases at any particular time to carry on a business described in paragraphs a to g of section 363 that the person was carrying on immediately before such cessation in one or more fixed places of business in Canada and either the person does not, after that time and during the same year, resume carrying on such a business at a fixed place of business in Canada or the person disposes of Canadian resource property at any time in the year during which the person was not carrying on such a business at a fixed place of business in Canada,
(a) in the case where the person is a corporation or a succession that is a graduated rate estate, a new taxation year is deemed to begin immediately after the particular time; and
(b) in the case where the person is an individual, other than a succession that is a graduated rate estate, the person’s taxation year is deemed to end at the particular time and a new taxation year is deemed to begin immediately after that time.
1096.1. If, in a taxation year, a person not resident in Canada ceases at any particular time to carry on a business described in paragraphs a to g of section 363 that the person was carrying on immediately before such cessation in one or more fixed places of business in Canada and either the person does not, after that time and during the same year, resume carrying on such a business at a fixed place of business in Canada or the person disposes of Canadian resource property at any time in the year during which the person was not carrying on such a business at a fixed place of business in Canada,
(a) in the case where the person is a corporation or a testamentary trust, a new taxation year is deemed to begin immediately after the particular time; and
(b) in the case where the person is an individual, other than a testamentary trust, the person’s taxation year is deemed to end at the particular time and a new taxation year is deemed to begin immediately after that time.
1096.1. Where, in a taxation year, a person not resident in Canada ceases at any particular time to carry on a business described in paragraphs a to g of section 363 that was carried on by him immediately before such cessation in one or more fixed places of business in Canada and where he does not commence after that time and during the same year to carry on such a business at a fixed place of business in Canada or where he disposes of Canadian resource property at any time in the year during which he was not carrying on such business at a fixed place of business in Canada, his taxation year is deemed to end at the particular time and a new taxation year is deemed to commence immediately thereafter.
