A-6.002 - Tax Administration Act

Full text
25.1. Notwithstanding section 25, the Minister may determine or redetermine the amount of the duties, refunds, interest and penalties and send a notice of assessment in this regard at any time, if
(a)  the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, in filing a return, an application for a refund or a report or in supplying information under a fiscal law, or if no account has been rendered or no return, application for a refund or report filed or no information supplied under a fiscal law; or
(b)  a waiver has been sent to the Minister on the prescribed form.
1991, c. 67, s. 569; 1998, c. 16, s. 270; I.N. 2016-10-01.
25.1. Notwithstanding section 25, the Minister may determine or redetermine the amount of the duties, refunds, interest and penalties and send a notice of assessment in this regard at any time, if
(a)  the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, in filing a declaration, application for a refund or report or in supplying information under a fiscal law, or if no account has been rendered or no declaration, application for a refund or report filed or no information supplied under a fiscal law; or
(b)  a waiver has been sent to the Minister on the prescribed form.
1991, c. 67, s. 569; 1998, c. 16, s. 270.
25.1. Notwithstanding section 25, the Minister may determine or redetermine the amount of the duties, refunds, interest and penalties and send a notice of assessment in this regard at any time,
(a)  if the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, in filing a declaration, application for a refund or report or in supplying information under a fiscal law, or if no account has been rendered or no declaration, application for a refund or report filed or no information supplied under a fiscal law; or
(b)  a waiver has been sent to the Minister on the prescribed form.
1991, c. 67, s. 569.