If A taxpayer dies, the executor, administrator, or legal representative must file the final return for the decedent on or before the 15th day of the 4th month following the close of the deceased taxpayer's normal tax year.

If the trust has qualified under laws such as Internal Revenue Code section 501 ( c ), donations to the trust may be deductible to an individual taxpayer or corporate donor.

* If the taxpayer is filing as " married, filing separately ", and his or her spouse itemizes, then the taxpayer cannot take the standard deduction.

* If the amounts of the itemized deductions and the standard deduction do not differ much, the taxpayer may take the standard deduction to reduce the possibility of adjustment by the Internal Revenue Service ( IRS ).

If a taxpayer disagrees with an assessment, they could go through the appeal process, which may include challenging the assessment in court.

If a tax return is audited and a larger tax bill is the result, the taxpayer is responsible, not their accountants.

If not, a taxpayer needs to cut a check to CRA to cover their tax bill.

If a taxpayer does not file a tax return on time, CRA may first send a request, like a reminder, to the taxpayer asking them to file the outstanding return.

If the taxpayer still not file the return, CRA may send a second letter demanding that the return be filed.

If a return is not filed after the computer generated letters, such as TX11 and TX14, a non-filer officer could arbitrarily prepare a tax return for the taxpayer, normally generating a larger tax bill than what the taxpayer would expect.

If a non-filer officer determines that insufficient info is available for issuing an arbitrary assessment, they may refer the file to Investigations, who would then take the taxpayer to court.

If the taxpayer ignore the court order, they will be subject to contempt of court charges.

If, after the objection has been assessed, the taxpayer is still dissatisfied, an appeal may be made to the Tax Court of Canada.

If a taxpayer is still not happy about the tax court decision, they could take it to the federal court of appeals, or even further to the Supreme Court of Canada.

If the taxpayer is not satisfied with the way the first office handles it, they may escalate the complaint to the regional office, which investigates the complaint and contacts the taxpayer.

If the taxpayer remains unsatisfied, a complaint may be made to the Taxpayer Ombudsman.

If a taxpayer agrees to a tax assessment but unable to pay, they could request a remission order to CRA.

If the request is denied, a taxpayer could request a second review, which will be done by a higher rank official.

If the request is still denied, a taxpayer could request a judicial review of the decision in the federal court, not tax court.

If a taxpayer is not happy with the judicial review decision, they could take it to the federal court of appeals.

If the circumstances are faced frankly it is not reasonable to expect this to be true.

If his dancers are sometimes made to look as if they might be creatures from Mars, this is consistent with his intention of placing them in the orbit of another world, a world in which they are freed of their pedestrian identities.

If a work is divided into several large segments, a last-minute drawing of random numbers may determine the order of the segments for any particular performance.

If they avoid the use of the pungent, outlawed four-letter word it is because it is taboo ; ;

If Wilhelm Reich is the Moses who has led them out of the Egypt of sexual slavery, Dylan Thomas is the poet who offers them the Dionysian dialectic of justification for their indulgence in liquor, marijuana, sex, and jazz.

If he is the child of nothingness, if he is the predestined victim of an age of atomic wars, then he will consult only his own organic needs and go beyond good and evil.

If it is an honest feeling, then why should she not yield to it??

If he thus achieves a lyrical, dreamlike, drugged intensity, he pays the price for his indulgence by producing work -- Allen Ginsberg's `` Howl '' is a striking example of this tendency -- that is disoriented, Dionysian but without depth and without Apollonian control.

If love reflects the nature of man, as Ortega Y Gasset believes, if the person in love betrays decisively what he is by his behavior in love, then the writers of the beat generation are creating a new literary genre.

If he is good, he may not be legal ; ;

If the man on the sidewalk is surprised at this question, it has served as an exclamation.

If the existent form is to be retained new factors that reinforce it must be introduced into the situation.

If we remove ourselves for a moment from our time and our infatuation with mental disease, isn't there something absurd about a hero in a novel who is defeated by his infantile neurosis??

If many of the characters in contemporary novels appear to be the bloodless relations of characters in a case history it is because the novelist is often forgetful today that those things that we call character manifest themselves in surface behavior, that the ego is still the executive agency of personality, and that all we know of personality must be discerned through the ego.

If he is a traditionalist, he is an eclectic traditionalist.

If our sincerity is granted, and it is granted, the discrepancy can only be explained by the fact that we have come to believe hearsay and legend about ourselves in preference to an understanding gained by earnest self-examination.

If to be innocent is to be helpless, then I had been -- as are we all -- helpless at the start.

If otherwise, you will give me a pleasure.

If you were required to file a declaration of estimated tax for the calendar year 1961, it is not necessary to pay the fourth installment otherwise due on January 15, 1962, if you file your income tax return Form 1040, and pay your tax in full for the calendar year 1961 by January 31, 1962.

) If your employer reimburses you for expenses incurred, you deduct such expenses if they otherwise qualify.

If they have trouble exporting, international bill for their support will grow larger than it otherwise would.

If to be a Christian means to say yes where I otherwise say no, or where I do not have the right to say anything at all, then my only choice is to refuse to be a Christian.

If an otherwise perfect wavefront is " aberrated " by piston and tilt, it will still form a perfect, aberration-free image, only shifted to a different position.

If the daughter is an only child or her sisters are deceased and have no living issue, she ( or her heir ) is vested with the title ; otherwise, since a peerage cannot be shared nor divided, the dignity goes into abeyance between the sisters or their heirs, and is held by no one.

Let ( m, n ) be a pair of amicable numbers with m < n, and write m = gM and n = gN where g is the greatest common divisor of m and n. If M and N are both coprime to g and square free then the pair ( m, n ) is said to be regular, otherwise it is called irregular or exotic.

If unaccompanied by depressive counterpart episodes or otherwise general irritability, this behavior is typically called hyperthymia, or happiness, which is, of course, perfectly normal.

If the answer is " no ", it is assumed that, otherwise.

If a 12 is rolled, it is a push ( this is to reverse the natural house advantage: because the don't come bet puts the player in the position of the house, it would otherwise favour the player ).

If a problem can be shown to be in both NP and co-NP, that is generally accepted as strong evidence that the problem is probably not NP-complete ( since otherwise NP = co-NP ).

If the trip mechanism is operated when the clutch would otherwise disengage the clutch remains engaged.

If the disk was not otherwise prepared with a custom format, ( e. g. for data disks ), 664 blocks would be free after formatting, giving 664 × 254 = 168, 656 bytes ( or almost 165 kB ) for user data.

If F ( r ) represents gravity, it is a negative term proportional to 1 / r < sup > 2 </ sup >, so the net acceleration in r in the rotating frame depends on a difference of reciprocal square and reciprocal cube terms, which are in balance in a circular orbit but otherwise typically not.

If a diatomic molecule consists of two atoms of the same element, such as H < sub > 2 </ sub > and O < sub > 2 </ sub >, then it is said to be homonuclear, but otherwise it is heteronuclear.

If the remainder is zero the answer produced is ' yes ', otherwise it is ' no '.

If the XML document type declaration includes any SYSTEM identifier for the external subset, it can't be safely processed as standalone: the URI should be retrieved, otherwise there may be unknown named character entities whose definition may be needed to correctly parse the effective XML syntax in the internal subset or in the document body ( the XML syntax parsing is normally performed after the substitution of all named entities, excluding the five entities that are predefined in XML and that are implicitly substituted after parsing the XML document into lexical tokens ).

If a second hanging tom is used, it is 10 " diameter and 8 " deep for fusion, or 13 " diameter and one inch deeper than the 12 " diameter tom otherwise, or very occasionally a 14 " diameter hanging tom is added to the 12 ", both being 8 " deep.

fac ( 0 ) -> 1 ; % If 0, then return 1, otherwise ( note the semicolon ; meaning ' else ')

If it printed something then the tape and the printout were returned to the user, otherwise they were informed at which memory location it had stopped.

If it is unaffected, then it is a simple partial seizure ; otherwise it is a complex partial ( psychomotor ) seizure.

If they act otherwise, let them be subject to the canonical penalties.

If there is an edge from a vertex x to a vertex y, then the element is 1 ( or in general the number of xy edges ), otherwise it is 0.

If these memories are accurate, then perhaps in 1975 a subtle flaw was introduced into an otherwise commonplace word puzzle.