Keyword Analysis & Research: immediately preceding tax year

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Frequently Asked Questions

What does preceding tax year mean?

Preceding Tax Year means the property tax levy year immediately preceding the Base Tax Year.

How do I find my previous tax year on my return?

Write or enter the IRS Service Center where the immediately preceding tax return was filed on line 5. Or put “e-file” if the return was filed electronically. Write or enter the last month, day and year of the immediately preceding tax year and the final tax year on lines 6 and 7a respectively.

When does section 89(7) of the Income Tax Act apply?

• in one of the two immediately preceding taxation years. Subsection 89 (7) applies in respect of taxation years that immediately precede taxation years that include January 1, 2006. LRIP Addition:

When are quarterly instalments allowed for corporate tax purposes?

For taxation years commencing after December 31, 2001, corporations with tax payable for the current or immediately preceding taxation year between $2,000 and $10,000 are allowed to calculate and pay their instalments on a quarterly basis.


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