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A-6.002 - Tax Administration Act

Section 14.0.0.1
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14.0.0.1. The Minister may, within four years after the day on which the property is distributed, make an assessment or a reassessment in respect of a person referred to in the fifth or sixth paragraph of section 14, as the case may be, in relation to an amount payable under either of those paragraphs.
However, the Minister may at any time make such an assessment where
(a)  the person mentioned in the first paragraph has made a false representation of the facts through voluntary omission or has committed fraud; or
(b)  the person mentioned in the first paragraph has filed with the Minister a waiver in prescribed form.
Sections 25.2 and 25.3 apply, with the necessary modifications, to the assessment provided for in the second paragraph.
2002, c. 46, s. 10.
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