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I-3 - Taxation Act

Section 485.46
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485.46. Where a commercial obligation is settled at any time in a fiscal period of a partnership, it shall be assumed for the purposes of section 485.45 that
(a)  the partnership is required to file a fiscal return under this Part for the fiscal period on or before the latest of the filing-due dates of the members of the partnership during the fiscal period for the taxation year in which that fiscal period ends; and
(b)  the partnership may file a notice of objection described in subparagraph ii of paragraph a of section 485.45 within each period within which any member of the partnership during the fiscal period may file a notice of objection to tax payable under this Part for a taxation year in which that fiscal period ends.
1996, c. 39, s. 142; 1997, c. 3, s. 71; 1997, c. 31, s. 52; 2003, c. 9, s. 30; I.N. 2016-01-01 (NCCP).
485.46. Where a commercial obligation is settled at any time in a fiscal period of a partnership, it shall be assumed for the purposes of section 485.45 that
(a)  the partnership is required to file a fiscal return under this Part for the fiscal period on or before the latest of the filing-due dates of the members of the partnership during the fiscal period for the taxation year in which that fiscal period ends; and
(b)  the partnership may notify a notice of objection described in subparagraph ii of paragraph a of section 485.45 within each period within which any member of the partnership during the fiscal period may notify a notice of objection to tax payable under this Part for a taxation year in which that fiscal period ends.
1996, c. 39, s. 142; 1997, c. 3, s. 71; 1997, c. 31, s. 52; 2003, c. 9, s. 30.
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