(C) (i) stAtE thE DuE DAtE For thE Filing oF thE CorporAtion tAx rEturn For moon ltD For thE yEAr EnDED 31DECEmBEr 2008; (1 mArk)(ii)ExplAin thE impliCAtions oF ClAiming loss rEliEF whErE A CorporAtion tAx rEturn is FilED lAtE. (4 mArks)