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A-6.002 - Tax Administration Act
Section 36.0.1
Disposition versions
36.0.1. The Minister may extend the time limit within which a taxpayer must file a prescribed form containing prescribed information provided for in any of sections 230.0.0.4.1, 776.1.35, 776.1.38, 1029.6.0.1.2 and 1029.8.0.0.1 of the Taxation Act (chapter I-3) (in this section referred to as the “particular provision”), for a taxation year, only if the taxpayer applies to the Minister in writing to that effect.
An application under the first paragraph must be sent to the Minister not later than one year after the expiry of the time limit that would otherwise have been applicable to the taxpayer under the particular provision and be accompanied by the prescribed form containing prescribed information referred to in the first paragraph and, if applicable, a copy of any other document that must be filed under the particular provision.
The Minister’s decision is not subject to objection, contestation or appeal.
36.0.1. The Minister may extend the time limit within which a taxpayer must file a prescribed form containing prescribed information provided for in any of sections 230.0.0.4.1, 776.1.35, 1029.6.0.1.2 and 1029.8.0.0.1 of the Taxation Act (chapter I-3) (in this section referred to as the “particular provision”), for a taxation year, only if the taxpayer applies to the Minister in writing to that effect.
An application under the first paragraph must be sent to the Minister not later than one year after the expiry of the time limit that would otherwise have been applicable to the taxpayer under the particular provision and be accompanied by the prescribed form containing prescribed information referred to in the first paragraph and, if applicable, a copy of any other document that must be filed under the particular provision.
The Minister’s decision is not subject to objection, contestation or appeal.
36.0.1. Section 36 does not apply in respect of the time limit for filing a prescribed form containing prescribed information provided for in section 210.13 of the Act respecting municipal taxation (chapter F-2.1) and in sections 230.0.0.4.1, 1029.6.0.1.2 and 1029.8.0.0.1 of the Taxation Act (chapter I-3).
36.0.1. Section 36 does not apply in respect of the time limit for filing the prescribed form containing prescribed information provided for in sections 230.0.0.4.1, 1029.6.0.1.2 and 1029.8.0.0.1 of the Taxation Act (chapter I-3).
36.0.1. Section 36 does not apply in respect of the time limit for filing the prescribed form containing prescribed information provided for in sections 230.0.0.4.1 and 1029.8.0.0.1 of the Taxation Act (chapter I-3).
In the case described in the first paragraph of section 1029.6.0.1.2 of the Taxation Act or in the seventh or eighth paragraph of section 1029.8.36.0.3.80 of that Act, the Minister may, under section 36, extend the time limit for filing a prescribed form containing prescribed information and, if applicable, a copy of certain documents only if
(a) after the 15th day preceding the expiry of that time limit, the taxpayer obtained the certificate, qualification certificate or any other similar document the taxpayer is required to file with the Minister in accordance with any of Divisions II to II.6.15 of the Taxation Act; and
(b) the taxpayer filed the application for the certificate, qualification certificate or other document with the Minister or the body responsible for issuing the document after the expiry of the ninth month following the taxpayer’s filing-due date, within the meaning of section 1 of the Taxation Act, for the taxation year referred to in the first paragraph of section 1029.6.0.1.2 of that Act but before the expiry of the 12th month following that filing-due date.
36.0.1. Section 36 does not apply in respect of the time limit for filing the prescribed form containing prescribed information provided for in sections 230.0.0.4.1 and 1029.8.0.0.1 of the Taxation Act (chapter I-3).
In the case described in the first paragraph of section 1029.6.0.1.2 of the Taxation Act, the Minister may, under section 36, extend the time limit for filing a prescribed form containing prescribed information and, if applicable, a copy of certain documents only if
(a) after the 15th day preceding the expiry of that time limit, the taxpayer obtained the certificate, qualification certificate or any other similar document the taxpayer is required to file with the Minister in accordance with any of Divisions II to II.6.15 of the Taxation Act; and
(b) the taxpayer filed the application for the certificate, qualification certificate or other document with the Minister or the body responsible for issuing the document after the expiry of the ninth month following the taxpayer’s filing-due date, within the meaning of section 1 of the Taxation Act, for the taxation year referred to in the first paragraph of section 1029.6.0.1.2 of that Act but before the expiry of the 12th month following that filing-due date.
