e)2013 Federal Budget Amendments
1)Extension of Reassessment Period for Donors to Registered Tax Shelters
–This change extends the normal reassessment period with respect to participants in a tax shelter or “reportable transactions” where the information return required to be filed by the tax shelter or reportable transaction is not filed on time, or at all, by a period of a further 3 years after the date that the information return has been filed (for a total of 6 years)
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