(b) all other obligations under this Part that arose before or during that period for which the partnership is liable or, where the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a conse quence of the dissolution.
Continuation of partnership	(6) Where a partnership would, but for this subsection, be regarded as having ceased to exist, the partnership is deemed for the purposes of this Part not to have ceased to exist until the registration of the partnership is cancelled.
Continuation of predecessor partnership by new partnership	(7) Where
	(a) a partnership (in this subsection referred to as the ``predecessor partnership'') would, but for this section, be regarded as having ceased at any time to exist,
	(b) a majority of the members of the predecessor partnership that together had, at or immediately before that time, more than a 50% interest in the capital of the predecessor partnership become members of another partnership of which they com prise more than half of the members, and
	(c) the members of the predecessor partner ship who become members of the other partnership transfer to the other partnership all or substantially all of the property distributed to them in settlement of their capital interests in the predecessor partner ship,
	except where the other partnership is regis tered or applies for registration under section 240, the other partnership is deemed to be a continuation of and the same person as the pre decessor partnership.
	(2) Subsection (1) is deemed to have come into force on April 24, 1996 except that
	(a) subsection 272.1(2) of the Act, as enacted by subsection (1), also applies for the purpose of determining an input tax credit for a reporting period beginning on or before April 23, 1996 claimed in a return that is received by the Minister of National Revenue on or after that day or deemed under paragraph 296(5)(a) of the Act to have been claimed as a result of an assessment made on or after that day;
	(b) where a supply or disposition referred to in subsection 272.1(3) or (4) of the Act, as enacted by subsection (1), was made by a registrant to another person on or before April 23, 1996 and the amount charged or collected as or on account of tax under Part IX of the Act in respect of the supply or disposition exceeds the amount of tax under that Part that was payable in respect of the supply or disposition,
	(i) where the Minister of National Revenue receives, on or after April 23, 1996, an application under subsection 261(1) of the Act for a rebate of the excess (other than an application deemed under paragraph 296(5)(a) of the Act to have been filed as a result of an assessment made on or after that day), subsections 272.1(3) and (4) of the Act, as enacted by subsection (1), apply to the supply or disposition for the purpose of determining the amount of the rebate if any, and
	(ii) in any other case (except where the Minister of National Revenue re ceived, before April 23, 1996, an ap plication under subsection 261(1) of the Act for a rebate of the excess), the amount charged or collected as or on account of tax under Part IX of the Act in respect of the supply or disposition is deemed to be the amount of tax under that Part that was payable in respect of the supply or disposition; and
	(c) subsection 272.1(5) of the Act, as enacted by subsection (1), applies to amounts that become payable or remit table after April 23, 1996 and to all other amounts and obligations outstanding af ter that day.
1990, c. 45, s. 12(1)	77. (1) Section 279 of the Act is replaced by the following:
Meaning of ``electronic filing''	278.1 (1) For the purposes of this section, ``electronic filing'' means using electronic media in a manner specified in writing by the Minister.
Application for electronic filing	(2) A person who is required to file with the Minister returns under this Part and who meets the criteria specified in writing by the Minister may file with the Minister in prescribed manner an application, in prescribed form containing prescribed information, for autho rization to file the returns by way of electronic filing.
Authoriza- tion	(3) Where the Minister receives an applica tion of a person under subsection (2) and is satisfied that the person meets the criteria referred to in that subsection, the Minister may, in writing, authorize the person to file returns by way of electronic filing, subject to such conditions as the Minister may at any time impose.
Revocation	(4) The Minister may revoke an authoriza tion granted to a person under subsection (3) where
	(a) the person, in writing, requests the Minister to revoke the authorization,
	(b) the person fails to comply with any condition imposed in respect of the autho rization or any provision of this Part,
	(c) the Minister is no longer satisfied that the criteria referred to in subsection (2) are met, or
	(d) the Minister considers that the autho rization is no longer required,
	and shall notify the person in writing of the re vocation and its effective date.
Deemed filing	(5) For the purposes of this Part, where a person files a return by way of electronic filing, it is deemed to be a return in prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.
Execution of documents	279. A return (other than a return filed by way of electronic filing under section 278.1 ), certificate or other document made by a person (other than an individual) under this Part or under a regulation made under this Part shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person and, where the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer there of, or other equivalent officers, are deemed to be so duly authorized.
	(2) Subsection (1) applies after Septem ber 1994.
1993, c. 27, s. 129(1)	78. (1) Paragraph 296(1)(e) of the Act is replaced by the following:
	(e) any amount which a person is liable to pay or remit under subsection 177(1.1) or Subdivision a or b.1 of Division VII,
1990, c. 45, s. 12(1); 1993, c. 27, s. 129(2), (3)	(2) Subsections 296(2) to (5) of the Act are replaced by the following:
Allowance of unclaimed credit	(2) Where, in assessing the net tax of a person for a particular reporting period of the person, the Minister determines that
	(a) an amount (in this subsection referred to as the ``allowable credit'') would have been allowed as an input tax credit for the particular reporting period or as a deduc tion in determining the net tax for the particular reporting period if it had been claimed in a return under Division V for the particular reporting period filed on the day that is the day on or before which the return for the particular reporting period was required to be filed and the requirements, if any, of subsection 169(4) or 234(1) respect ing documentation that apply in respect of the allowable credit had been met,
	(b) the allowable credit was not claimed by the person in a return filed before the day notice of the assessment is sent to the person or was so claimed but was disallowed by the Minister, and
	(c) the allowable credit would be allowed, as an input tax credit or deduction in determining the net tax for a reporting period of the person, if it were claimed in a return under Division V filed on the day notice of the assessment is sent to the person or would be disallowed if it were claimed in that return only because the period for claiming the allowable credit expired be fore that day,
	the Minister may take the allowable credit into account in assessing the net tax for the particular reporting period as if the person had claimed the allowable credit in a return filed for the period.
Allowance of unclaimed rebate	(2.1) Where, in assessing the net tax of a person for a reporting period of the person or an amount (in this subsection referred to as the ``overdue amount'') that became payable by a person under this Part, the Minister deter mines that
	(a) an amount (in this subsection referred to as the ``allowable rebate'') would have been payable to the person as a rebate if it had been claimed in an application under this Part filed on the particular day that is
	(i) if the assessment is in respect of net tax for the reporting period, the day on or before which the return under Division V for the period was required to be filed, or
	(ii) if the assessment is in respect of an overdue amount, the day on which the overdue amount became payable by the person,
	and, where the rebate is in respect of an amount that is being assessed, if the person had paid or remitted that amount,
	(b) the allowable rebate was not claimed by the person in an application filed before the day notice of the assessment is sent to the person, and
	(c) the allowable rebate would be payable to the person if it were claimed in an applica tion under this Part filed on the day notice of the assessment is sent to the person or would be disallowed if it were claimed in that application only because the period for claiming the allowable rebate expired be fore that day,
	the Minister may apply all or part of the allow able rebate against that net tax or overdue amount as if the person had, on the particular day, paid or remitted the amount so applied on account of that net tax or overdue amount.
Application or payment of credit	(3) Where, in assessing the net tax of a person for a particular reporting period of the person, the Minister determines that there is an overpayment of net tax for the particular period, except where the assessment is made in the circumstances described in paragraph 298(4)(a) or (b) after the time otherwise limited therefor by paragraph 298(1)(a), the Minister may
	(a) apply
	(i) all or part of the overpayment
	against
	(ii) any amount (in this paragraph re ferred to as the ``outstanding amount'') that, on or before the particular day that is the day on or before which the person was required to file a return under this Part for the particular period, the person defaulted in paying or remitting under this Part and that remains unpaid or unremitted on the day notice of the assessment is sent to the person,
	as if the person had, on the particular day, paid or remitted the amount so applied on account of the outstanding amount;
	(b) apply
	(i) all or part of the overpayment that was not applied under paragraph (a) together with interest thereon at the prescribed rate, computed for the period beginning on the day that is twenty-one days after the latest of
	(A) the particular day,
	(B) the day on which the return for the particular reporting period was filed, and
	(C) in the case of an overpayment that is attributable to a payment or remit tance made on a day subsequent to the days referred to in clauses (A) and (B), that subsequent day,
	and ending on the day on which the person defaulted in paying or remitting the outstanding amount referred to in subparagraph (ii)
	against
	(ii) any amount (in this paragraph re ferred to as the ``outstanding amount'') that, on a day (in this paragraph referred to as the ``later day'') after the particular day, the person defaulted in paying or remitting under this Part and that remains unpaid or unremitted on the day notice of the assessment is sent to the person,
	as if the person had, on the later day, paid the amount and interest so applied on account of the outstanding amount; and
	(c) refund to the person that part of the overpayment that was not applied under paragraphs (a) and (b) together with inter est thereon at the prescribed rate, computed for the period beginning on the day that is twenty-one days after the latest of
	(i) the particular day,
	(ii) the day on which the return for the particular reporting period was filed, and
	(iii) in the case of an overpayment that is attributable to a payment or remittance made on a day subsequent to the days referred to in subparagraphs (i) and (ii), that subsequent day,
	and ending on the day the refund is paid to the person.
Application or payment of rebate	(3.1) Where, in assessing the net tax of a person for a particular reporting period of the person or an amount (in this subsection referred to as the ``overdue amount'') that became payable by a person under this Part, all or part of an allowable rebate referred to in subsection (2.1) is not applied under that subsection against that net tax or overdue amount, except where the assessment is made in the circumstances described in paragraph 298(4)(a) or (b) after the time otherwise limited therefor by paragraph 298(1)(a), the Minister may
	(a) apply
	(i) all or part of the allowable rebate that was not applied under subsection (2.1)
	against
	(ii) any other amount (in this paragraph referred to as the ``outstanding amount'') that, on or before the particular day that is
	(A) if the assessment is in respect of net tax for the particular reporting period, the day on or before which the return under Division V for the particular period was required to be filed, or
	(B) if the assessment is in respect of an overdue amount, the day on which the overdue amount became payable by the person,
	the person defaulted in paying or remit ting under this Part and that remains unpaid or unremitted on the day notice of the assessment is sent to the person,
	as if the person had, on the particular day, paid or remitted the amount so applied on account of the outstanding amount;
	(b) apply
	(i) all or part of the allowable rebate that was not applied under subsection (2.1) or paragraph (a) together with interest thereon at the prescribed rate, computed for the period beginning on the day that is twenty-one days after the later of
	(A) the particular day, and
	(B) where the assessment is in respect of net tax for the particular reporting period, the day on which the return for the particular reporting period was filed,
	and ending on the day on which the person defaulted in paying or remitting the outstanding amount referred to in subparagraph (ii)
	against
	(ii) any amount (in this paragraph re ferred to as the ``outstanding amount'') that, on a day (in this paragraph referred to as the ``later day'') after the particular day, the person defaulted in paying or remitting under this Part and that remains unpaid or unremitted on the day notice of the assessment is sent to the person,
	as if the person had, on the later day, paid the amount and interest so applied on account of the outstanding amount; and
	(c) refund to the person that part of the allowable rebate that was not applied under any of subsection (2.1) and paragraphs (a) and (b) together with interest thereon at the prescribed rate, computed for the period beginning on the day that is twenty-one days after the later of
	(i) the particular day, and
	(ii) where the assessment is in respect of net tax for the particular reporting period, the day on which the return for the particular period was filed,
	and ending on the day the refund is paid to the person.
Limitation on refunding overpayments	(4) An overpayment of net tax for a particular reporting period of a person and interest thereon under paragraphs (3)(b) and (c)
	(a) may not be applied under paragraph (3)(b) against an amount (in this paragraph referred to as the ``outstanding amount'') that is payable or remittable by the person unless the input tax credit or deduction to which the overpayment is attributable would have been allowed as an input tax credit or deduction, as the case may be, in determining the net tax for another report ing period of the person if the person had claimed the input tax credit or deduction in a return under Division V filed on the day the person defaulted in paying or remitting the outstanding amount and the person were not a specified person for the purposes of subsection 225(4); and
	(b) may not be refunded under paragraph (3)(c) unless
	(i) the input tax credit or deduction would have been allowed as an input tax credit or deduction, as the case may be, in determining the net tax for another reporting period of the person if the person had claimed the input tax credit or deduction in a return under Division V filed on the day notice of the assessment is sent to the person, and
	(ii) the person has filed all returns under Division V that the person was required to file with the Minister before the day notice of the assessment is sent to the person.