Words and Phrases - "complete month"
26 March 1986 Income Tax Severed Letter RCT 85-243
Regarding the time computations in s. 162(1)(b), the Department stated:
[A] complete month is the same as a month and that the reference to a complete month is only to add greater certainty that part months shall not be included for purposes of calculating the penalty. In calculating the period in which the number of months fall, the day on which the return was required to be filed should be excluded from the calculation and the day on which the return is filed should be included. Subsection 25(3) of the Interpretation Act provides that "where there is a reference to a number of days, not expressed to be clear days, between two events, in calculating the number of days there shall be excluded the day on which the first event happens and there shall be included the day on which the second event happens." In view of this provision, where a return is required to be filed on the last day of a particular calendar month and is filed on the last day of a following month, each following calendar month should be included in the calculation as a complete month. An example would be as follows:
Time period
Number of Complete Months
February 28 to March 28
-
February 28 to March 29
-
February 28 to March 31
1
February 28 to April 27
1
February 28 to April 30
2
February 15 to March 14
-
February 15 to March 15
1
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(8) | passage of 1 month is from day X of one month to day X-1 of following month, so that there is a part month on day X of that following month | 1343 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 28 | computation of month from is from day X of one month to day X-1 of following month | 178 |