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I-3 - Taxation Act

Section 297
Disposition versions

Full text
297. Where an option granted by a taxpayer in a taxation year is exercised in a subsequent taxation year, the taxpayer may file an amended fiscal return to exclude from his income for the taxation year the amount received as consideration for the option:
(a)  if he has filed a fiscal return for the taxation year; and
(b)  if he has filed his amended fiscal return on or before his filing-due date for that subsequent year.
1972, c. 23, s. 274; 1987, c. 67, s. 71; 1990, c. 59, s. 135; 1997, c. 31, s. 43.
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