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I-3 - Taxation Act

Section 1056.7
Disposition versions

Full text
1056.7. Where the Minister has extended the time for making an election or granted permission to amend an election, the election or amended election is deemed to have been made in the form in which and on or before the day on or before which the election was required to be made.
In addition, where the Minister has granted permission to amend or revoke an election, the election is deemed never to have been made.
1993, c. 16, s. 340.
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