I-3 - Taxation Act

Section 1029.8.61.6.3 Disposition versions

2011-06-06

1029.8.61.6.3. The Minister may, at a particular time, cease to pay in advance, or suspend the payment of, an amount provided for in section 1029.8.61.6 to an individual for a particular taxation year if

(a)  the individual, or the individual’s spouse at the time of the application referred to in the first paragraph of section 1029.8.61.6 for the particular year, received an amount the Minister paid in advance under that section for a preceding taxation year and has not, as of the particular time, filed a fiscal return for the preceding year; and

(b)  the particular time is subsequent to the filing-due date of the person referred to in paragraph a for the preceding year.

2011, c. 6, s. 193.