A-6.002 - Tax Administration Act

Full text
25.3. Where the Minister would be entitled, by virtue only of a waiver contemplated in paragraph b of section 25.1, to redetermine the amount of the duties, refunds, interest and penalties under a fiscal law, he may not make such a redetermination after the day that is six months after the date on which a notice of revocation of the waiver is filed with the Minister in prescribed form and in duplicate, by registered mail.
1991, c. 67, s. 569; 1998, c. 16, s. 299; 2010, c. 31, s. 100; 2021, c. 142021, c. 14, s. 4.
25.3. Where the Minister would be entitled, by virtue only solely of a waiver contemplated in paragraph b of section 25.1, to redetermine the amount of the duties, refunds, interest and penalties under a fiscal law, he may not make such a redetermination after the day that is six months after the date on which a notice of revocation of the waiver is filed with the Minister in prescribed form and in duplicate, by registered mail.
1991, c. 67, s. 569; 1998, c. 16, s. 299; 2010, c. 31, s. 100.
25.3. Where the Minister would be entitled, by virtue only solely of a waiver contemplated in paragraph b of section 25.1, to redetermine the amount of the duties, refunds, interest and penalties under a fiscal law, he may not make such a redetermination after the day that is six months after the date on which a notice of revocation of the waiver in prescribed form and in duplicate, addressed to the Deputy Minister, is filed by registered mail.
1991, c. 67, s. 569; 1998, c. 16, s. 299.
25.3. Where the Minister would be entitled, by virtue only solely of a waiver contemplated in paragraph b of section 25.1, to redetermine the amount of the duties, refunds, interest and penalties under a fiscal law, he may not make such a redetermination after the day that is six months after the date on which a notice of revocation of the waiver in prescribed form and in duplicate, addressed to the Deputy Minister, is filed by registered or certified mail.
1991, c. 67, s. 569.