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I-3 - Taxation Act

Section 1056.6
Disposition versions

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1056.6. Where an application made under section 1056.4 is granted by the Minister, the taxpayer or the partnership incurs, in respect of the election or of the amended or revoked election, a penalty equal to $100 for each complete month from the day on or before which the election was required to be made to the day on which the application is made, up to $5,000.
1993, c. 16, s. 340; 1997, c. 3, s. 71.
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