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recipient’s taxation year that includes the transfer time, if the property is transferred as a consequence of the death of the transferor, or
recipient’s taxation year that includes the transfer time, if the property is transferred as a consequence of the death of the transferor, or
is filed with the Minister on or before the day that is 90 days after the end of the taxation year of the transferor that includes the transfer time; and
is filed with the Minister on or before the day that is 90 days after the end of the taxation year of the transferor that includes the transfer time; and