Income Tax Application Rules (R.S.C., 1985, c. 2 (5th Supp.))

Act current to 2012-05-14 and last amended on 2008-01-01. Previous Versions

65. [Repealed, 2005, c. 30, s. 19]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 2 (5th Supp.), s. 65;
  • 1994, c. 7, Sch. II, s. 202;
  • 2005, c. 30, s. 19.
Previous Version
Marginal note:Part XV of amended Act

65.1 For greater certainty,

  • (a) section 9 does not apply in respect of the repeal, by section 1 of chapter 63 of the Statutes of Canada, 1970-71-72, of Part V of the former Act and the substitution therefor, by that section, of Part XV of the amended Act, and

  • (b) in its application in respect of any offence described in subsection 239(1) of the amended Act that was committed before December 23, 1971, paragraph 239(1)(f) of the amended Act shall be read as follows:

    • “(f) a fine of not less than $25 and not more than $10,000 plus, in an appropriate case, an amount not exceeding double the amount of the tax that should have been shown to be payable or that was sought to be evaded, or”

Marginal note:Part II of former Act

  • 66. (1) For greater certainty, Part II of the former Act applies only in respect of elections made thereunder before 1972.

Marginal note:Prescription of unpaid amounts

  • 67. (5) Her Majesty in right of Canada is not liable, and no action shall be taken, for or in respect of any unrefunded instalment of tax paid under Part IID of the former Act or any interest thereon where

    • (a) a repayment date with respect to the instalment was prescribed by regulation and reasonable efforts were made thereafter to locate the corporation or trust entitled to the refund;

    • (b) at least 5 years have elapsed since publication in the Canada Gazette of the regulation referred to in paragraph (a); and

    • (c) no claim whatever has been received by or on behalf of Her Majesty from the corporation or trust entitled to the refund.

PART II

TRANSITIONAL CONCERNING THE 1985 STATUTE REVISION

Definitions

Marginal note:Definitions

69. In this Act and the Income Tax Act, unless the context otherwise requires,

“Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952”

« Loi de l’impôt sur le revenu, chapitre 148 des Statuts revisés du Canada de 1952 »

“Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952” means that Act as amended by section 1 of chapter 63 of the Statutes of Canada, 1970-71-72, and by any subsequent Act that received royal assent before December, 1991;

“Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72”

« Règles de 1971 concernant l’application de l’impôt sur le revenu, Partie III du chapitre 63 des Statuts du Canada de 1970-71-72 »

“Income Tax Application Rules, 1971, Part III of chapter 63 of the Statutes of Canada, 1970-71-72” means that Act as amended by any subsequent Act that received royal assent before December, 1991.