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I-3 - Taxation Act

Section 726.9.9
Disposition versions

Full text
726.9.9. Where an election made under section 726.9.2 is filed with the Minister after the time prescribed in section 726.9.7, the election is deemed for the purposes of this Title, except section 726.9.12, to have been filed within the time prescribed if it is filed within two years after the expiry of the time limit and if an estimate of the penalty under section 726.9.12 is paid by the elector when the election is filed with the Minister.
1996, c. 39, s. 186; 2001, c. 7, s. 86.
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