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

Section 1086r81
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1086R81. Where a partnership discontinues its business or activity, the information return referred to in section 1086R78 or 1086R79 must be filed, in respect of any fiscal period or portion thereof prior to the discontinuance of the business or activity for which an information return has not previously been filed pursuant to those sections, no later than the earlier of
(a)  the 90th day following the discontinuance of the business or activity; and
(b)  the time period referred to in section 1086R80 within which the information return is required to be filed.
s. 1086R23.4; O.C. 1114-92, s. 40; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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