It applies as of the 2020 taxation year.
People just filing will have done it, but it applies as of 2020.
On May 27th, 2021. See this statement in context.
Director General, Tax Legislation Division, Tax Policy Branch, Department of Finance
It applies as of the 2020 taxation year.
People just filing will have done it, but it applies as of 2020.
See context to find out what was said next.