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Versions of s. 220(3.5)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2017-12-14 to present available View Source
    Where, on application by a taxpayer or a partnership, the Minister extends the time for making an election or grants permission to amend or revoke an election (other than an extension or permission under subsection (3.201)), the taxpayer or the partnership, as the case may be, is liable to a penalty equal to the lesser of
    Full text

    Where, on application by a taxpayer or a partnership, the Minister extends the time for making an election or grants permission to amend or revoke an election (other than an extension or permission under subsection (3.201)), the taxpayer or the partnership, as the case may be, is liable to a penalty equal to the lesser of

  2. 2007-12-14 to 2017-12-14 View Source
    Where, on application by a taxpayer or a partnership, the Minister extends the time for making an election or grants permission to amend or revoke an election,election (other than an extension or permission under subsection (3.201)), the taxpayer or the partnership, as the case may be, is liable to a penalty equal to the lesser of
    Full text

    Where, on application by a taxpayer or a partnership, the Minister extends the time for making an election or grants permission to amend or revoke an election (other than an extension or permission under subsection (3.201)), the taxpayer or the partnership, as the case may be, is liable to a penalty equal to the lesser of

  3. 2004-08-31 to 2007-12-14 View Source

    Where, on application by a taxpayer or a partnership, the Minister extends the time for making an election or grants permission to amend or revoke an election, the taxpayer or the partnership, as the case may be, is liable to a penalty equal to the lesser of