I-3 - Taxation Act

Full text
1027.5. An amount that, because of subparagraph a of the first paragraph of section 1027, would otherwise become payable on or before an eligible instalment day by a qualified corporation becomes payable on or before not that day but the qualified corporation’s balance-due day for the taxation year that includes the eligible instalment day.
2009, c. 15, s. 192.