I-3, r. 1 - Regulation respecting the Taxation Act

Full text
1015R37.2. For the purposes of subparagraph b of the ninth paragraph of section 1015 of the Act, the prescribed time in a calendar year in relation to a particular month of that year is the end of
(a)  March of the calendar year, if the particular month is January, February or March of that year;
(b)  June of the calendar year, if the particular month is April, May or June of that year;
(c)  September of the calendar year, if the particular month is July, August or September of that year; and
(d)  December of the calendar year, if the particular month is October, November or December of that year
O.C. 1182-2017, s. 13.