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I-3 - Taxation Act

Section 1045.0.2
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Full text
1045.0.2. (Repealed).
2005, c. 1, s. 273; 2007, c. 12, s. 217.
1045.0.2. Where, under section 36 of the Act respecting the Ministère du Revenu (chapter M-31), the Minister extends the time limit fixed to file a return under this Part or the regulations and the return is not filed within the extended time limit, no account shall be taken of the extension for the purpose of computing a penalty provided for in section 59 of that Act or in section 1045.
2005, c. 1, s. 273.
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