I-3, r. 1 - Regulation respecting the Taxation Act

Section 752.0.7.4r1 Disposition versions

2019-02-27

752.0.7.4R1. (Revoked).

s. 752.0.7.4R1; O.C. 1466-98, s. 66; O.C. 1282-2003, s. 46; O.C. 1155-2004, s. 32; O.C. 134-2009, s. 1; O.C. 117-2019, s. 21.

2012-09-01

752.0.7.4R1. The prescribed document that an individual or, as the case may be, the individual’s legal representative is required to file with the Minister, pursuant to subparagraph 3 of subparagraph i of paragraph a of section 752.0.7.4 of the Act or, as the case may be, subparagraph 3 of subparagraph i of paragraph b of that section, for a taxation year in respect of a self-contained domestic establishment is

(a)  one of the copies supplied for the year to the individual or, as the case may be, to the individual’s eligible spouse for the year, in respect of the self-contained domestic establishment, in accordance with the second paragraph of section 1 of the Regulation respecting the application of the Act respecting property tax refund (chapter R-20.1, r. 1); or

(b)  a copy of the individual’s property tax account for the year or, as the case may be, of the individual’s eligible spouse for the year, in respect of the self-contained domestic establishment.

In the first paragraph, “eligible spouse” of an individual for a taxation year has the meaning assigned by section 752.0.7.1 of the Act.

s. 752.0.7.4R1; O.C. 1466-98, s. 66; O.C. 1282-2003, s. 46; O.C. 1155-2004, s. 32; O.C. 134-2009, s. 1.