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

Section 1086r80 Disposition versions

2012-09-01

1086R80. Subject to section 1086R81, an information return required to be filed pursuant to section 1086R78 or 1086R79, must be filed with the Minister without notice or demand

(a)  in the case of a fiscal period of a partnership all the members of which are corporations throughout the fiscal period, within 5 months after the end of the fiscal period;

(b)  in the case of a fiscal period of a partnership all the members of which are individuals throughout the fiscal period, not later than 31 March of the calendar year immediately following the calendar year in which the fiscal period ended or with which the fiscal period ended coincidentally; and

(c)  in the case of any other fiscal period of a partnership, not later than the earlier of

i.  the last day of the 5th month after the end of the fiscal period, and

ii.  31 March in the calendar year immediately following the calendar year in which the fiscal period ended or with which the fiscal period ended coincidentally.

s. 1086R23.3; O.C. 1114-92, s. 40; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.