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I-3 - Taxation Act

Section 1029.8.66.5.7
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1029.8.66.5.7. Despite the first paragraph of section 1029.8.66.5.3, 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 an amount the Minister paid in advance under section 1029.8.66.5.3 for a preceding taxation year 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.
2017, c. 1, s. 310.
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