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I-3 - Taxation Act

Section 1056.4
Disposition versions

Full text
1056.4. The Minister may extend the time for making a prescribed election or grant permission to amend or revoke such an election if
(a)  the election was required to be made by a taxpayer or by a partnership on or before a particular day in a taxation year of the taxpayer or a fiscal period of the partnership; and
(b)  the taxpayer or the partnership applies, on or before the day that is ten calendar years after the end of the taxation year or the fiscal period, to the Minister for that extension or permission.
1993, c. 16, s. 340; 1997, c. 3, s. 71; 2005, c. 38, s. 294.
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