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I-3 - Taxation Act

Section 333.15
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Full text
333.15. (Repealed).
2009, c. 5, s. 117; 2015, c. 21, s. 165.
333.15. For the purposes of paragraphs b and c of section 333.6, paragraph h of section 333.9 and paragraph b of section 333.11, an election made in the prescribed form must include a copy of the restrictive covenant and be filed with the Minister,
(a)  if the person who granted the restrictive covenant is a person resident in Canada when the restrictive covenant was granted, by the person on or before the person’s filing-due date for the taxation year that includes the day on which the restrictive covenant was granted; and
(b)  in any other case, on or before the day that is six months after the day on which the restrictive covenant was granted.
2009, c. 5, s. 117.
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