Amendment to section 139 removes subsection (1A), altering filing obligations effective April 1, 1993. The amendment deletes sub section (1A) of section 139 of the Income tax Act, removing the filing duties and procedural consequences established by that ... Summary
Amendment to section 139 removes subsection (1A), altering filing obligations effective April 1, 1993.
The amendment deletes sub section (1A) of section 139 of the Income tax Act, removing the filing duties and procedural consequences established by that sub section; the deletion takes effect from the stated commencement date so that the omitted provision ceases to apply from that date onward.
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