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Versions of s. 126.1(6)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2004-08-31 to 2013-06-26 View Source

    Where an employer (other than a partnership) files with the Minister a prescribed form containing prescribed information, an overpayment on account of the employer’s liability under this Part for the employer’s last taxation year beginning before 1994 equal to the employer’s UI premium tax credit shall be deemed to have arisen on the later of March 1, 1994 and the day on which the form is so filed.