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

Section 1086r81.2 Disposition versions

2012-09-01

1086R81.2. Where a partnership is, at any time in a taxation year of the partnership, a public partnership, every member of the partnership must, on or before the day determined in the second paragraph, make public, in prescribed form, information in respect of the partnership for the fiscal period by posting that prescribed form, in a manner that is accessible to the general public, on the Internet website of CDS Innovations Inc. and notify the Minister in writing as to when the posting of the prescribed form has been made.

The day to which the first paragraph refers is

(a)  where the public partnership is, at any time in the fiscal period, a public investment partnership, the 67th day after the end of the calendar year in which the fiscal period ends; and

(b)  in all other cases, the 60th day after the end of the fiscal period, or the day, if earlier, that is 4 months after the end of the fiscal period.

Every member of a partnership is deemed to have satisfied the requirements of the first paragraph in respect of the partnership for a fiscal period of the partnership if a member of the partnership who has authority to act for the partnership has satisfied those requirements for the fiscal period.

O.C. 1176-2010, s. 58.