I-3 - Taxation Act

Full text
1079.8.7. A taxpayer may disclose to the Minister, in an information return that must be filed in accordance with section 1079.8.9 and within the time limit provided for in section 1079.8.10, any transaction that began to be carried out in a taxation year or fiscal period, as the case may be, by the taxpayer or a partnership of which the taxpayer is a member.
2010, c. 25, s. 189.