I-3 - Taxation Act

Section 1029.6.0.1.2 Disposition versions

2019-06-19

1029.6.0.1.2. Subject to any special provisions in this chapter, a taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of Divisions II to II.6.15 (in this paragraph referred to as the “particular division”), only if the taxpayer files with the Minister the prescribed form containing prescribed information and, if applicable, a copy of each agreement, certificate, favourable advance ruling, qualification certificate, rate schedule, receipt or report the taxpayer is required to file in accordance with that division, on or before the day that is the last of the following days:

(a)  the last day of the 12-month period that follows the taxpayer’s filing-due date for the particular year; or

(b)  either of the following days:

i.  where a favourable advance ruling that the taxpayer is required to file with the Minister in accordance with the particular division is issued by the Société de développement des entreprises culturelles, the last day of the 3-month period that follows the date on which the ruling was given, or

ii.  in any other case, the last day of the 3-month period that follows the date on which the certificate or qualification certificate that the taxpayer is required to file with the Minister in accordance with the particular division is issued.

For the purposes of the first paragraph, a taxpayer is deemed to have filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph within the time limit provided for in that paragraph that applies to the taxpayer for a taxation year so as to be deemed to have paid an amount to the Minister for the year in respect of a cost, an expenditure or any costs under a provision of any of Divisions II to II.6.15 (in this paragraph referred to as the “particular provision”), if

(a)  the taxpayer files with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph after the expiry of that time limit so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under the particular provision; and

(b)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph within that time limit so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under a provision of any of Divisions II to II.6.15 other than the particular provision.

For the purposes of the first paragraph and subparagraph b of the second paragraph, a taxpayer is deemed to have filed with the Minister, within the time limit provided for in the first paragraph that is applicable to the taxpayer for a particular taxation year, a copy of the certificate, qualification certificate or favourable advance ruling which the taxpayer files with the Minister in accordance with any of Divisions II to II.6.15, if the taxpayer filed, before the expiry of that time limit, the prescribed form containing prescribed information and provided for in that division.

2001, c. 51, s. 89; 2002, c. 9, s. 46; 2002, c. 40, s. 101; 2006, c. 36, s. 102; 2007, c. 12, s. 103; 2011, c. 1, s. 53; 2011, c. 6, s. 184; 2013, c. 10, s. 97; 2015, c. 36, s. 76; 2017, c. 29, s. 173; 2019, c. 14, s. 300.

2017-12-07

1029.6.0.1.2. Subject to any special provisions in this chapter, a taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of Divisions II to II.6.15 (in this paragraph referred to as the “particular division”), only if the taxpayer files with the Minister the prescribed form containing prescribed information and, if applicable, a copy of each agreement, certificate, favourable advance ruling, qualification certificate, rate schedule, receipt or report the taxpayer is required to file in accordance with that division on or before the day that is 12 months after the taxpayer’s filing-due date for the particular year or, if it is later, either of the following days:

(a)  where the particular division is any of Divisions II.6 to II.6.0.0.5, the day that is three months after either of the following dates:

i.  the date on which the favourable advance ruling or, in the absence of such a ruling, the qualification certificate is given or issued by the Société de développement des entreprises culturelles, which ruling or qualification certificate the taxpayer is required to file with the Minister in accordance with the particular division, or

ii.  if it is subsequent to the date described in subparagraph i and the taxpayer is referred to in paragraph a.3 of the definition of “qualified corporation” in the first paragraph of section 1029.8.34 or in paragraph f of the definition of “excluded corporation” in the first paragraph of section 1029.8.36.0.0.4, the date on which the certificate referred to in that paragraph was issued by the Société de développement des entreprises culturelles to the taxpayer for the particular year; or

(b)  in any other case, the day that is 3 months after the date on which the certificate or qualification certificate that the taxpayer is required to file with the Minister in accordance with the particular division is issued.

For the purposes of the first paragraph, a taxpayer is deemed to have filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph within the time limit provided for in that paragraph that applies to the taxpayer for a taxation year so as to be deemed to have paid an amount to the Minister for the year in respect of a cost, an expenditure or any costs under a provision of any of Divisions II to II.6.15 (in this paragraph referred to as the “particular provision”), if

(a)  the taxpayer files with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph after the expiry of that time limit so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under the particular provision; and

(b)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph within that time limit so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under a provision of any of Divisions II to II.6.15 other than the particular provision.

2001, c. 51, s. 89; 2002, c. 9, s. 46; 2002, c. 40, s. 101; 2006, c. 36, s. 102; 2007, c. 12, s. 103; 2011, c. 1, s. 53; 2011, c. 6, s. 184; 2013, c. 10, s. 97; 2015, c. 36, s. 76; 2017, c. 29, s. 173.

2015-12-04

1029.6.0.1.2. Subject to any special provisions in this chapter, a taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of Divisions II to II.6.15 (in this paragraph referred to as the “particular division”), only if the taxpayer files with the Minister the prescribed form containing prescribed information and, if applicable, a copy of each agreement, certificate, favourable advance ruling, qualification certificate, rate schedule, receipt or report the taxpayer is required to file in accordance with that division on or before the day that is 12 months after the taxpayer’s filing-due date for the particular year or, if it is later, either of the following days:

(a)  where a favourable advance ruling, which the taxpayer is required to file with the Minister in accordance with the particular division, is issued by the Société de développement des entreprises culturelles, the day that is 3 months after the date on which the ruling was given; or

(b)  in any other case, the day that is 3 months after the date on which the certificate or qualification certificate that the taxpayer is required to file with the Minister in accordance with the particular division is issued.

For the purposes of the first paragraph, a taxpayer is deemed to have filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph within the time limit provided for in that paragraph that applies to the taxpayer for a taxation year so as to be deemed to have paid an amount to the Minister for the year in respect of a cost, an expenditure or any costs under a provision of any of Divisions II to II.6.15 (in this paragraph referred to as the “particular provision”), if

(a)  the taxpayer files with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph after the expiry of that time limit so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under the particular provision; and

(b)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph within that time limit so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under a provision of any of Divisions II to II.6.15 other than the particular provision.

2001, c. 51, s. 89; 2002, c. 9, s. 46; 2002, c. 40, s. 101; 2006, c. 36, s. 102; 2007, c. 12, s. 103; 2011, c. 1, s. 53; 2011, c. 6, s. 184; 2013, c. 10, s. 97; 2015, c. 36, s. 76.

2013-06-05

1029.6.0.1.2. Subject to any special provisions in this chapter, a taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of Divisions II to II.6.15, only if the taxpayer files with the Minister the prescribed form containing the prescribed information and, where applicable, a copy of each agreement, qualification certificate, advance ruling, certificate, rate schedule, receipt or report the taxpayer is required to file in accordance with that division on or before the day that is 12 months after the taxpayer’s filing-due date for the particular year.

The 12-month time limit provided for in the first paragraph is extended by operation of law if

(a)  after the fifteenth day preceding the expiry of that time limit, the taxpayer obtained the certificate, advance ruling or qualification certificate that the taxpayer is required to file with the Minister in accordance with any of Divisions II to II.6.15; and

(b)  the application for the certificate, advance ruling or qualification certificate was filed with the Minister or the body responsible for issuing the document before the expiry of the ninth month following the taxpayer’s filing-due date for the particular taxation year.

For the purposes of the first paragraph, a taxpayer is deemed to have filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph on or before the day that is 12 months after the taxpayer’s filing-due date for a taxation year so as to be deemed to have paid an amount to the Minister for the year in respect of a cost, an expenditure or any costs under a provision of any of Divisions II to II.6.15 (in this paragraph referred to as the “particular provision”), if

(a)  the taxpayer files with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph more than 12 months after that date so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under the particular provision; and

(b)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph on or before the day that is 12 months after that date or, if applicable, within the time limit extended in accordance with the second paragraph or the second paragraph of section 36.0.1 of the Tax Administration Act (chapter A-6.002), so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under a provision of any of Divisions II to II.6.15 other than the particular provision.

2001, c. 51, s. 89; 2002, c. 9, s. 46; 2002, c. 40, s. 101; 2006, c. 36, s. 102; 2007, c. 12, s. 103; 2011, c. 1, s. 53; 2011, c. 6, s. 184; 2013, c. 10, s. 97.

2011-06-06

1029.6.0.1.2. Subject to any special provisions in this chapter, a taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of Divisions II to II.6.15, only if the taxpayer files with the Minister the prescribed form containing the prescribed information and, where applicable, a copy of each agreement, qualification certificate, advance ruling, certificate, rate schedule, receipt or report the taxpayer is required to file in accordance with that division on or before the day that is 12 months after the taxpayer’s filing-due date for the particular year.

The 12-month time limit provided for in the first paragraph is extended by operation of law if

(a)  after the fifteenth day preceding the expiry of that time limit, the taxpayer obtained the certificate, advance ruling or qualification certificate that the taxpayer is required to file with the Minister in accordance with any of Divisions II to II.6.15; and

(b)  the application for the certificate, advance ruling or qualification certificate was filed with the Minister or the body responsible for issuing the document before the expiry of the ninth month following the taxpayer’s filing-due date for the particular taxation year.

For the purposes of the first paragraph, a taxpayer is deemed to have filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph on or before the day that is 12 months after the taxpayer’s filing-due date for a taxation year so as to be deemed to have paid an amount to the Minister for the year in respect of a cost, an expenditure or any costs under any of Divisions II to II.6.15 (in this paragraph referred to as the “particular division”), if

(a)  the taxpayer files with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph more than 12 months after that date so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under the particular division; and

(b)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph on or before the day that is 12 months after that date or, if applicable, within the time limit extended in accordance with the second paragraph or the second paragraph of section 36.0.1 of the Tax Administration Act (chapter A-6.002), so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under any of Divisions II to II.6.15 other than the particular division.

2001, c. 51, s. 89; 2002, c. 9, s. 46; 2002, c. 40, s. 101; 2006, c. 36, s. 102; 2007, c. 12, s. 103; 2011, c. 1, s. 53; 2011, c. 6, s. 184.

2011-02-17

1029.6.0.1.2. Subject to any special provisions in this chapter, a taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of Divisions II to II.6.15, only if the taxpayer files with the Minister the prescribed form containing the prescribed information and, where applicable, a copy of each agreement, qualification certificate, advance ruling, certificate, rate schedule, receipt or report the taxpayer is required to file in accordance with that division on or before the day that is 12 months after the taxpayer’s filing-due date for the particular year.

For the purposes of the first paragraph, a taxpayer is deemed to have filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph on or before the day that is 12 months after the taxpayer’s filing-due date for a taxation year so as to be deemed to have paid an amount to the Minister for the year in respect of a cost, an expenditure or any costs under any of Divisions II to II.6.15 (in this paragraph referred to as the “particular division”), if

(a)  the taxpayer files with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph more than 12 months after that date so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under the particular division; and

(b)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of the documents referred to in the first paragraph on or before the day that is 12 months after that date so as to be deemed to have paid an amount to the Minister for the year in respect of the cost, expenditure or costs under any of Divisions II to II.6.15 other than the particular division.

2001, c. 51, s. 89; 2002, c. 9, s. 46; 2002, c. 40, s. 101; 2006, c. 36, s. 102; 2007, c. 12, s. 103; 2011, c. 1, s. 53.

2007-11-07

1029.6.0.1.2. Subject to any special provisions in this chapter, a taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of Divisions II to II.6.15, only if the taxpayer files with the Minister the prescribed form containing the prescribed information and, where applicable, a copy of each agreement, qualification certificate, advance ruling, certificate, rate schedule, receipt or report the taxpayer is required to file in accordance with that division on or before the day that is 12 months after the taxpayer’s filing-due date for the particular year.

For the purposes of the first paragraph, the taxpayer is deemed to have filed with the Minister the prescribed form containing the prescribed information and, where applicable, a copy of the documents referred to in the first paragraph on or before the day that is 12 months after the taxpayer’s filing-due date for a taxation year so as to be deemed to have paid an amount to the Minister for the year under any of Divisions II to II.3.0.1, in this paragraph referred to as the “particular division”, if

(a)  the taxpayer files with the Minister the prescribed form containing the prescribed information and, where applicable, a copy of the documents referred to in the first paragraph more than 12 months after that date so as to be deemed to have paid an amount to the Minister for the year under the particular division; and

(b)  the taxpayer has filed with the Minister the prescribed form containing the prescribed information and, where applicable, a copy of the documents referred to in the first paragraph on or before the day that is 12 months after that date so as to be deemed to have paid an amount to the Minister for the year under any of Divisions II to II.3.0.1 other than the particular division.

2001, c. 51, s. 89; 2002, c. 9, s. 46; 2002, c. 40, s. 101; 2006, c. 36, s. 102; 2007, c. 12, s. 103.

2006-12-06

1029.6.0.1.2. Subject to any special provisions in this chapter, a taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of Divisions II to II.6.15, only if the taxpayer files with the Minister the prescribed form containing the prescribed information and, where applicable, a copy of each agreement, qualification certificate, advance ruling, certificate, rate schedule, receipt or report the taxpayer is required to file in accordance with that division on or before the day that is 12 months after the taxpayer’s filing-due date for the particular year.

2001, c. 51, s. 89; 2002, c. 9, s. 46; 2002, c. 40, s. 101; 2006, c. 36, s. 102.

2006-03-01

1029.6.0.1.2. Subject to any special provisions in this chapter, a taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of Divisions II to II.6.15, only if the taxpayer files with the Minister the prescribed form containing the prescribed information and, where applicable, a copy of each agreement, qualification certificate, advance ruling, certificate, rate schedule or receipt the taxpayer is required to file in accordance with that division on or before the day that is 12 months after the taxpayer’s filing-due date for the particular year.

2001, c. 51, s. 89; 2002, c. 9, s. 46; 2002, c. 40, s. 101.