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I-3 - Taxation Act

Section 726.9.7
Disposition versions

Full text
726.9.7. An election made under section 726.9.2 shall be filed with the Minister
(a)  where the elector is an individual, other than a trust,
i.  if the election is in respect of a business of the elector, on or before the individual’s filing-due date for the taxation year in which the fiscal period of the business that includes 22 February 1994 ends, and
ii.  in any other case, on or before the day on or before which the individual is required to file his fiscal return under section 1000 for the taxation year 1994; and
(b)  where the elector is a personal trust, on or before 31 March of the calendar year following the calendar year in which the taxation year of the trust that includes 22 February 1994 ends.
1996, c. 39, s. 186; 1997, c. 31, s. 70.
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