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I-3 - Taxation Act

Section 1079.7.2
Disposition versions

Full text
1079.7.2. Notwithstanding section 1079.7.1, where a person is required under section 1079.7 to file an information return in respect of a business or activity and the person discontinues that business or activity, the return shall be filed on or before the earlier of
(a)  the day referred to in section 1079.7.1; and
(b)  the day that is 30 days after the day on which the person discontinues the business or activity, as the case may be.
2000, c. 5, s. 284.
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