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I-3 - Taxation Act
Section 6.3
Disposition versions
6.3. Subject to the second paragraph, the period for which the accounts of a succession that is a graduated rate estate are made up for purposes of assessment under this Part may not exceed 12 months and no change in the time at which that period ends may be made without the concurrence of the Minister.
However, the first paragraph does not apply in respect of a period for which the accounts of a succession that is a graduated rate estate are made up for purposes of assessment under this Part that, in accordance with paragraph b of the definition of “taxation year” in section 1, ends at the time at which the period for which the succession’s accounts are made up for the purposes of assessment under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) ends.
For the purposes of paragraph b of the definition of “taxation year” in section 1, the period, including a particular day, for which the accounts of a succession that is a graduated rate estate are made up for purposes of assessment under the Income Tax Act is deemed to end at the time at which the taxation year of the succession that includes that day is deemed to end, for the purposes of that Act.
6.3. Subject to the second paragraph, the period for which a testamentary trust’s accounts are made up for purposes of assessment under this Part may not exceed 12 months and no change in the time at which that period ends may be made without the concurrence of the Minister.
However, the first paragraph does not apply in respect of a period for which a testamentary trust’s accounts are made up for purposes of assessment under this Part that, in accordance with subparagraph i or ii of paragraph c of the definition of “taxation year” in section 1, ends at the time at which the period for which the testamentary trust’s accounts are made up for the purposes of assessment under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), ends.
For the purposes of paragraph c of the definition of “taxation year” in section 1, the period, including a particular day, for which a testamentary trust’s accounts are made up for purposes of assessment under the Income Tax Act is deemed to end at the time at which the taxation year of the trust that includes that day is deemed to end, for the purposes of that Act.
