A-6.002 - Tax Administration Act

Full text
59.0.1. (Repealed).
1989, c. 5, s. 252; 1994, c. 22, s. 354.
59.0.1. For the purposes of section 59, when the failure to file contemplated therein results solely from including, in computing the taxable income of an individual for a taxation year, an amount for the year under section 726.24 of the Taxation Act (chapter I-3), each day preceding the day on or before which the individual must file his fiscal return for the subsequent taxation year for which he deducted, under section 726.25 of the said Act, an amount that he included in computing his taxable income for the year or on or before which he would be required to file such a declaration if he were required to pay a tax for that subsequent taxation year under this part, an which, but for this section, would be a day during which the failure to file contemplated in section 59 continues, is deemed not to be a day during which the failure continues.
1989, c. 5, s. 252.