Statute
Section 233.7 — Income Tax Act: Exception for first-year residents
Text of the provision Official document
Notwithstanding sections 233.2, 233.3, 233.4 and 233.6, a person who, but for this section, would be required under any of those sections to file an information return for a taxation year, is not required to file the return if the person is an individual (other than a trust) who first became resident in Canada in the year.
Official source: laws-lois.justice.gc.ca
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