Words and Phrases - "complete month"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
28
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

26 March 1986 Income Tax Severed Letter RCT 85-243

Summary Under
Tax Topics - Income Tax Act - Section 162 - Subsection 162(1) - Paragraph 162(1)(b)
not passage of a complete month where return required to be filed on Feb 28 is filed on March 29

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...

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Words and Phrases
complete month
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