I-3 - Taxation Act

Section 1039 Disposition versions

2006-03-01

1039. For the purposes of section 1038, any payment made during a taxation year under section 1098 or 1100 by a person not resident in Canada or under section 1101 on his behalf by another person is deemed to have been made by that person not resident in Canada during the year as an instalment of tax on the first day on which he was required under this Part to pay such an instalment for the year.

For the purposes of section 1038, the amount deducted by an individual in computing his tax payable under this Part for a taxation year under section 776.17 in respect of his scientific research and experimental development tax credit for the year, within the meaning of paragraph a of section 776.6, is deemed to have been paid by the individual on the last day of the year where he filed, according to the modalities of section 1000, his fiscal return under this Part for the year, or on the day on which he files his fiscal return in other cases.

1975, c. 22, s. 238; 1986, c. 15, s. 183; 1997, c. 14, s. 247; 2005, c. 38, s. 290.