I-3 - Taxation Act

Section 1029.8.109 Disposition versions

2021-06-02

1029.8.109. (Repealed).

1997, c. 85, s. 272; 2002, c. 40, s. 217; 2021, c. 14, s. 155.

2006-03-01

1029.8.109. Where, before the beginning of a month specified for a taxation year, an eligible individual dies, the eligible individual shall not be deemed to have paid to the Minister, during that month, an amount under section 1029.8.105 for the year.

However, the amount that, but for the first paragraph, would be deemed to have been paid to the Minister by a deceased eligible individual during a month specified for a taxation year is deemed, subject to paragraph c of section 1029.8.106, to have been paid to the Minister by the eligible individual’s eligible spouse for the year, during that month specified, on account of tax payable under this Part for the year, if the eligible individual’s eligible spouse for the year did not die before the beginning of that month and provided the eligible spouse makes an application therefor in writing to the Minister, on or before the day on which the legal representative of the eligible individual is required to file with the Minister under section 1000 the eligible individual’s fiscal return for the year of the eligible individual’s death, or would be required to file if tax were payable under this Part by the eligible individual for that year.

1997, c. 85, s. 272; 2002, c. 40, s. 217.