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I-3 - Taxation Act

Section 1029.8.61.96.25
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Full text
1029.8.61.96.25. Despite the first paragraph of section 1029.8.61.96.23, the Minister is not required to grant an application for advance payments referred to in that paragraph for a particular taxation year if
(a)  the individual received an amount the Minister paid in advance under section 1029.8.61.96.23 for a preceding taxation year and, at the time the application is processed, has not filed a fiscal return for the preceding year; and
(b)  the application is processed after the individual’s filing-due date for the preceding year.
2021, c. 14, s. 154.
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