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I-3 - Taxation Act

Section 602
Disposition versions

Full text
602. (Repealed).
1972, c. 23, s. 457; 1973, c. 17, s. 67; 1997, c. 3, s. 71; 2009, c. 5, s. 190.
602. The election contemplated in section 601 is valid only if the individual is resident in Canada at the time the fiscal period would have ended and if he had not elected, for his current taxation year, to have applicable those provisions of the Act respecting the application of the Taxation Act (chapter I-4) that apply where two or more fiscal periods of a partnership end in the same taxation year.
1972, c. 23, s. 457; 1973, c. 17, s. 67; 1997, c. 3, s. 71.
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