56. For the purposes of sections 50, 51, 53, 66, 68 and 72, if an employee, a person referred to in section 51, a self-employed worker, a family-type resource or an intermediate resource dies or ceases to be resident in Canada in a year, the time immediately before the death or cessation of residence is deemed to be the end of that year.
2001, c. 9, s. 56; 2005, c. 13, s. 34; 2009, c. 24, s. 85.