Full text
the application is made on or before the day that is three calendar years after the taxpayer’s filing-due date for the taxation year to which the election applies; and
the application is made on or before the day that is three calendar years after the taxpayer’s filing-due date for the taxation year to which the election applies; and
the application is made on or before the day that is three calendar years after the taxpayer’s filing-due date for the taxation year to which the election applies; and