I-3 - Taxation Act

Full text
1029.8.116.9.1.2. The Minister is not required to grant, for a particular taxation year, an application for advance payments referred to in the first paragraph of any of sections 1029.8.116.9, 1029.8.116.9.0.1 and 1029.8.116.9.1 if
(a)  the individual, or the individual’s spouse at the time of the application, received for a preceding taxation year a payment of the amount of the advance relating to the work premium, of an increased amount of the advance relating to the work premium or of the amount of the advance relating to the supplement and, at the time the application is processed, has not filed a fiscal return for the preceding year; and
(b)  the application is processed after the filing-due date of the person referred to in paragraph a for the preceding year.
2011, c. 6, s. 203; 2017, c. 1, s. 322.
1029.8.116.9.1.2. Despite the first paragraph of sections 1029.8.116.9 and 1029.8.116.9.1, the Minister is not required to grant an application for advance payments referred to in that paragraph for a particular taxation year if
(a)  the individual, or the individual’s spouse at the time of the application, received for a preceding taxation year a payment either of the amount of the advance relating to the work premium or of the amount of the advance relating to the supplement and, at the time the application is processed, has not filed a fiscal return for the preceding year; and
(b)  the application is processed after the filing-due date of the person referred to in paragraph a for the preceding year.
2011, c. 6, s. 203.