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I-3 - Taxation Act

Section 503.0.0.1
Disposition versions

Full text
503.0.0.1. For the purposes of section 502, an election that is filed after the time provided for in that section is deemed to have been filed on or before that time if
(a)  the election is made in accordance with section 503;
(b)  an estimate by the corporation of the penalty under section 503.0.0.2 is paid when the election is filed; and
(c)  the directors or any other person legally entitled to administer the affairs of the corporation has previously authorized the election.
2006, c. 13, s. 40.
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