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I-3 - Taxation Act
Section 1029.8.186
Disposition versions
1029.8.186. Despite the first paragraph of section 1029.8.184, the Minister is not required to grant an application for advance payments referred to in that paragraph for the taxation year 2018 if
(a) the individual, or the individual’s spouse at the time of the application, received a payment of the amount of the advance relating to the restoration of a secondary residence for the taxation year 2017 and, at the time the application is processed, has not filed a fiscal return for the taxation year 2017; and
(b) the application is processed after the filing-due date of the person referred to in paragraph a for the taxation year 2017.
