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I-3 - Taxation Act

Section 851.29
Disposition versions

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851.29. The election referred to in the first paragraph of section 851.28 for a particular taxation year, in respect of a congregation, is not binding on the Minister unless it is binding on the Minister of National Revenue and all taxes, interest and penalties payable under this Part, as a consequence of the application of sections 851.28, 851.30 and 851.31 to the congregation for preceding taxation years, were paid at or before the end of the particular taxation year.
1978, c. 26, s. 166; 1997, c. 31, s. 87; 2001, c. 53, s. 177; 2009, c. 5, s. 359.
851.29. An election under section 851.28 for a particular taxation year, in respect of a congregation, is not binding on the Minister unless all taxes, interest and penalties payable under this Part, as a consequence of the application of sections 851.28, 851.30 and 851.31 to the congregation for preceding taxation years, were paid at or before the end of the particular taxation year.
1978, c. 26, s. 166; 1997, c. 31, s. 87; 2001, c. 53, s. 177.
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