SCHEDULES
SCHEDULE 4A CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS
8Extension of time for making other claims
1
A claim by the taxpayer for relief under any other provision of the Income Tax Acts for either of the years to which an averaging claim relates (“the other claim”)—
a
is not out of time if made on or before the last date on which the averaging claim could have been made, and
b
if already made, may be amended or revoked on or before that date.
2
If the other claim is made by being included in a return, the reference in sub-paragraph (1)(b) to amending or revoking the claim shall be read as a reference to amending the return by amending or omitting the claim.