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Versions of s. 183.4(1)(c)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2026-03-26 to present available View Source
    if the entity is a partnership, aevery member of the partnership thatmust has— authorityon or before the day on which a return is, or would be if the entity were a SIFT partnership, required to actbe filed for the partnershipyear shallunder section 229 of the Income Tax Regulations — file with the Minister a return for the year under this Part in prescribed form on or before the earlier ofform.
    Full text

    if the entity is a partnership, every member of the partnership must — on or before the day on which a return is, or would be if the entity were a SIFT partnership, required to be filed for the year under section 229 of the Income Tax Regulations — file with the Minister a return for the year under this Part in prescribed form.

  2. 2024-06-20 to 2026-03-26 View Source

    if the entity is a partnership, a member of the partnership that has authority to act for the partnership shall file with the Minister a return for the year under this Part in prescribed form on or before the earlier of