Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 126.1(7)

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 a member of a partnership, acting on behalf of all of the members of the partnership, files with the Minister a prescribed form containing prescribed information, an overpayment on account of each taxpayer’s liability under this Part for the taxpayer’s last taxation year beginning before 1994 equal to that portion of the partnership’s UI premium tax credit that can reasonably be considered to be the taxpayer’s share thereof shall be deemed to have arisen on the later of March 1, 1994 and the day on which the form is so filed.