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I-3 - Taxation Act
Section 1000
Disposition versions
1000. (1) A fiscal return containing the prescribed information shall be filed with the Minister in prescribed form, without notice or demand therefor, for each taxation year in the case of a corporation, other than a corporation described in section 1003.1, and in the case of an individual, for each taxation year
(a) for which tax under this Part is payable or would be payable had the individual not deducted an amount in relation to a preceding taxation year and referred to in any of sections 727 to 737;
(b) in respect of which section 42.8 applies to the individual and in which the individual performed employment duties for a regulated establishment within the meaning of section 42.6;
(c) in which the individual has a taxable capital gain or disposes of capital property, where the individual is resident in Canada at any time in the year;
(c.1) at any particular time of which, the individual, as a specified trust, owns a specified immovable or is a member of a partnership that owns a specified immovable;
(c.2) for which, as a trust, other than an excluded trust for the year, the individual deducts an amount in computing income under paragraph a or b of section 657;
(c.3) on the last day of which the individual is a trust, other than an excluded trust for the year, that is resident in Québec and at any time of which the individual owns property the total of the cost amounts of which is greater than $250,000;
(c.4) on the last day of which the individual is a trust, other than an excluded trust for the year, that is not resident in Québec and at any time of which the individual owns property the individual uses in the operation of a business in Québec the total of the cost amounts of which is greater than $250,000;
(d) in which the individual has a taxable capital gain (otherwise than from an excluded disposition within the meaning of section 1003.2) or disposes of a taxable Québec property (otherwise than in such an excluded disposition), where the individual is not resident in Canada throughout the year; or
(e) at the end of which the individual’s specified balance, as defined in the first paragraph of section 935.1 or 935.12, is a positive amount.
(2) Such return must be filed by the following persons and within the following delays:
(a) in the case of a corporation, by or on behalf of the corporation within six months from the end of its taxation year;
(b) (paragraph repealed);
(c) in the case of a person who dies before the day following the day that would otherwise be the person’s filing-due date, by the person’s legal representatives on or before the person’s filing-due date or within six months after the day of death;
(d) in the case of a succession or a trust, by the liquidator of the succession, the executor or the trustee, within 90 days after the end of its taxation year;
(e) in the case of any other person, by that person, on or before
i. 30 April of the following calendar year,
ii. 15 June of the following calendar year if the person is an individual who carried on a business in the taxation year, unless the expenditures made in the course of carrying on the business were primarily the cost or capital cost of a tax shelter within the meaning assigned by section 851.38, or if at any time in the taxation year the person is the spouse of such an individual and the person and the individual are not living apart at that time, or
iii. where at any time in the taxation year the person was the spouse of an individual to whom paragraph c applies and the person and the individual were not living apart at that time, within the time specified in paragraph c; and
(f) in a case where no return has been filed under paragraphs a to e, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.
(2.1) For the purposes of paragraph c.1 of subsection 1,
(a) “specified immovable” and “specified trust” have the meaning assigned by section 1129.77; and
(b) each member of a partnership, at any time, is deemed to be a member of another partnership of which the first partnership is a member at that time.
(2.2) For the purposes of paragraphs c.2 to c.4 of subsection 1, “excluded trust” for a taxation year means
(a) a succession;
(b) a testamentary trust that is resident in Québec on the last day of the year and that owns property the total of the cost amounts of which is, throughout the year, less than $1,000,000;
(c) a testamentary trust that is not resident in Québec on the last day of the year and that owns property situated in Québec the total of the cost amounts of which is, throughout the year, less than $1,000,000;
(d) a unit trust;
(e) an insurer’s segregated fund trust;
(f) a mutual fund trust;
(g) a SIFT trust; or
(h) a tax-exempt trust.
(3) For the purposes of paragraph e of subsection 2, two persons shall be considered to be living apart at any time if they were living apart at that time, because of a breakdown of their marriage, and the separation lasted for a period of at least 90 days.
1000. (1) A fiscal return containing the prescribed information shall be filed with the Minister in prescribed form, without notice or demand therefor, for each taxation year in the case of a corporation, other than a corporation described in section 1003.1, and in the case of an individual, for each taxation year
(a) for which tax under this Part is payable or would be payable had the individual not deducted an amount in relation to a preceding taxation year and referred to in any of sections 727 to 737;
(b) in respect of which section 42.8 applies to the individual and in which the individual performed employment duties for a regulated establishment within the meaning of section 42.6;
(c) in which the individual has a taxable capital gain or disposes of capital property, where the individual is resident in Canada at any time in the year;
(c.1) at any particular time of which, the individual, as a specified trust, owns a specified immovable or is a member of a partnership that owns a specified immovable;
(d) in which the individual has a taxable capital gain (otherwise than from an excluded disposition within the meaning of section 1003.2) or disposes of a taxable Québec property (otherwise than in such an excluded disposition), where the individual is not resident in Canada throughout the year; or
(e) at the end of which the individual’s specified balance, as defined in the first paragraph of section 935.1 or 935.12, is a positive amount.
(2) Such return must be filed by the following persons and within the following delays:
(a) in the case of a corporation, by or on behalf of the corporation within six months from the end of its taxation year;
(b) (paragraph repealed);
(c) in the case of a person who dies before the day following the day that would otherwise be the person’s filing-due date, by the person’s legal representatives on or before the person’s filing-due date or within six months after the day of death;
(d) in the case of a succession or a trust, by the liquidator of the succession, the executor or the trustee, within 90 days after the end of its taxation year;
(e) in the case of any other person, by that person, on or before
i. 30 April of the following calendar year,
ii. 15 June of the following calendar year if the person is an individual who carried on a business in the taxation year, unless the expenditures made in the course of carrying on the business were primarily the cost or capital cost of a tax shelter within the meaning assigned by section 851.38, or if at any time in the taxation year the person is the spouse of such an individual and the person and the individual are not living apart at that time, or
iii. where at any time in the taxation year the person was the spouse of an individual to whom paragraph c applies and the person and the individual were not living apart at that time, within the time specified in paragraph c; and
(f) in a case where no return has been filed under paragraphs a to e, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.
(2.1) For the purposes of paragraph c.1 of subsection 1, “specified immovable” and “specified trust” have the meaning assigned by section 1129.77.
(3) For the purposes of paragraph e of subsection 2, two persons shall be considered to be living apart at any time if they were living apart at that time, because of a breakdown of their marriage, and the separation lasted for a period of at least 90 days.
1000. (1) A fiscal return containing the prescribed information shall be filed with the Minister in prescribed form, without notice or demand therefor, for each taxation year in the case of a corporation, other than a corporation described in section 1003.1, and in the case of an individual, for each taxation year
(a) for which tax under this Part is payable or would be payable had the individual not deducted an amount in relation to a preceding taxation year and referred to in any of sections 727 to 737;
(b) in respect of which section 42.8 applies to the individual and in which the individual performed employment duties for a regulated establishment within the meaning of section 42.6;
(c) in which the individual has a taxable capital gain or disposes of capital property, where the individual is resident in Canada at any time in the year;
(d) in which the individual has a taxable capital gain (otherwise than from an excluded disposition within the meaning of section 1003.2) or disposes of a taxable Québec property (otherwise than in such an excluded disposition), where the individual is not resident in Canada throughout the year; or
(e) at the end of which the individual’s specified balance, as defined in the first paragraph of section 935.1 or 935.12, is a positive amount.
(2) Such return must be filed by the following persons and within the following delays:
(a) in the case of a corporation, by or on behalf of the corporation within six months from the end of its taxation year;
(b) (paragraph repealed);
(c) in the case of a person who dies before the day following the day that would otherwise be the person’s filing-due date, by the person’s legal representatives on or before the person’s filing-due date or within six months after the day of death;
(d) in the case of a succession or a trust, by the liquidator of the succession, the executor or the trustee, within 90 days after the end of its taxation year;
(e) in the case of any other person, by that person, on or before
i. 30 April of the following calendar year,
ii. 15 June of the following calendar year if the person is an individual who carried on a business in the taxation year, unless the expenditures made in the course of carrying on the business were primarily the cost or capital cost of a tax shelter within the meaning assigned by section 851.38, or if at any time in the taxation year the person is the spouse of such an individual and the person and the individual are not living apart at that time, or
iii. where at any time in the taxation year the person was the spouse of an individual to whom paragraph c applies and the person and the individual were not living apart at that time, within the time specified in paragraph c; and
(f) in a case where no return has been filed under paragraphs a to e, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.
(3) For the purposes of paragraph e of subsection 2, two persons shall be considered to be living apart at any time if they were living apart at that time, because of a breakdown of their marriage, and the separation lasted for a period of at least 90 days.
1000. (1) A fiscal return containing the prescribed information shall be filed with the Minister in prescribed form, without notice or demand therefor, for each taxation year in the case of a corporation, other than a corporation that was a registered charity throughout the year, and in the case of an individual, for each taxation year
(a) for which tax under this Part is payable or would be payable had the individual not deducted an amount in relation to a preceding taxation year and referred to in any of sections 727 to 737;
(b) in respect of which section 42.8 applies to the individual and in which the individual performed employment duties for a regulated establishment within the meaning of section 42.6;
(c) in which the individual has a taxable capital gain or disposes of capital property, where the individual is resident in Canada at any time in the year;
(d) in which the individual has a taxable capital gain or disposes of a taxable Canadian property, where the individual is not resident in Canada throughout the year; or
(e) at the end of which the individual’s specified balance, as defined in the first paragraph of section 935.1 or 935.12, is a positive amount.
(2) Such return must be filed by the following persons and within the following delays:
(a) in the case of a corporation, by or on behalf of the corporation within six months from the end of its taxation year;
(b) (paragraph repealed);
(c) in the case of a person who dies before the day following the day that would otherwise be the person’s filing-due date, by the person’s legal representatives on or before the person’s filing-due date or within six months after the day of death;
(d) in the case of a succession or a trust, by the liquidator of the succession, the executor or the trustee, within 90 days after the end of its taxation year;
(e) in the case of any other person, by that person, on or before
i. 30 April of the following calendar year,
ii. 15 June of the following calendar year if the person is an individual who carried on a business in the taxation year, unless the expenditures made in the course of carrying on the business were primarily the cost or capital cost of a tax shelter within the meaning assigned by section 851.38, or if at any time in the taxation year the person is the spouse of such an individual and the person and the individual are not living apart at that time, or
iii. where at any time in the taxation year the person was the spouse of an individual to whom paragraph c applies and the person and the individual were not living apart at that time, within the time specified in paragraph c; and
(f) in a case where no return has been filed under paragraphs a to e, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.
(3) For the purposes of paragraph e of subsection 2, two persons shall be considered to be living apart at any time if they were living apart at that time, because of a breakdown of their marriage, and the separation lasted for a period of at least 90 days.
1000. (1) A fiscal return containing the prescribed information shall be filed with the Minister in prescribed form, without notice or demand therefor, for each taxation year in the case of a corporation, other than a corporation that was a registered charity throughout the year, and in the case of an individual, for each taxation year
(a) for which tax under this Part is payable or would be payable had the individual not deducted an amount in relation to a preceding taxation year and referred to in any of sections 727 to 737;
(b) in respect of which section 42.8 applies to the individual and in which the individual performed employment duties for a regulated establishment within the meaning of section 42.6;
(c) in which the individual has a taxable capital gain or disposes of capital property, where the individual is resident in Canada at any time in the year;
(d) in which the individual has a taxable capital gain or disposes of a taxable Canadian property, where the individual is not resident in Canada throughout the year; or
(e) at the end of which the individual’s specified balance, as defined in the first paragraph of section 935.1 or 935.12, is a positive amount.
(2) Such return must be filed by the following persons and within the following delays:
(a) in the case of a corporation, by or on behalf of the corporation within six months from the end of its taxation year;
(b) (paragraph repealed);
(c) in the case of a person who dies before the day following the day that would otherwise be the person’s filing-due date, by the person’s legal representatives on or before the person’s filing-due date or within six months after the day of death;
(d) in the case of a succession or a trust, by the liquidator or the trustee, within 90 days after the end of its taxation year;
(e) in the case of any other person, by that person, on or before
i. 30 April of the following calendar year,
ii. 15 June of the following calendar year if the person is an individual who carried on a business in the taxation year, unless the expenditures made in the course of carrying on the business were primarily the cost or capital cost of a tax shelter within the meaning assigned by section 851.38, or if at any time in the taxation year the person is the spouse of such an individual and the person and the individual are not living apart at that time, or
iii. where at any time in the taxation year the person was the spouse of an individual to whom paragraph c applies and the person and the individual were not living apart at that time, within the time specified in paragraph c; and
(f) in a case where no return has been filed under paragraphs a to e, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.
(3) For the purposes of paragraph e of subsection 2, two persons shall be considered to be living apart at any time if they were living apart at that time, because of a breakdown of their marriage, and the separation lasted for a period of at least 90 days.
