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I-3 - Taxation Act

Section 1029.8.61.96.26
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1029.8.61.96.26. The Minister may, at a particular time, cease to pay in advance, or suspend the payment of, an amount provided for in section 1029.8.61.96.23 to an individual for a particular taxation year if
(a)  the individual received an amount the Minister paid in advance under section 1029.8.61.96.23 for a preceding taxation year and has not, as of the particular time, filed a fiscal return for the preceding year; and
(b)  the particular time is subsequent to the individual’s filing-due date for the preceding year.
2021, c. 14, s. 154.
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