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I-3 - Taxation Act

Section 1007.6
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1007.6. A waiver in respect of the period during which the Minister may make a determination under section 1007.1 in respect of a partnership for a fiscal period may be made by one member of the partnership if that member is
(a)  designated for that purpose in the information return filed under section 1086R78 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) for the fiscal period; or
(b)  otherwise expressly authorized by the partnership to so act.
2013, c. 10, s. 93.
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