I-3 - Taxation Act

Section 333.15 Disposition versions

2015-10-21

333.15. (Repealed).

2009, c. 5, s. 117; 2015, c. 21, s. 165.

2009-05-15

333.15. For the purposes of paragraphs b and c of section 333.6, paragraph h of section 333.9 and paragraph b of section 333.11, an election made in the prescribed form must include a copy of the restrictive covenant and be filed with the Minister,

(a)  if the person who granted the restrictive covenant is a person resident in Canada when the restrictive covenant was granted, by the person on or before the person’s filing-due date for the taxation year that includes the day on which the restrictive covenant was granted; and

(b)  in any other case, on or before the day that is six months after the day on which the restrictive covenant was granted.

2009, c. 5, s. 117.