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

Section 130r11.0.3 Disposition versions

2023-03-15

130R11.0.3. Where one or more eligible persons or partnerships that are associated with each other in a taxation year, within the meaning of Chapter IX of Title II of Book I of Part I of the Act and section 130R11.0.5, have failed to file with the Minister the agreement described in the first paragraph of section 130R11.0.2 or a copy of the documents sent to the Minister of National Revenue, in accordance with the requirement prescribed by that section 130R11.0.2, within 30 days after notice in writing by the Minister has been forwarded to one or more of them that such an agreement or the sending of a copy of such documents is required for the purposes of any assessment of tax under Part I of the Act, the Minister shall, for the purposes of this Title and Schedule B, allocate an amount to one or more of those eligible persons or partnerships for the taxation year.

S.Q. 2023, c. 2, s. 98.