A-6.002 - Tax Administration Act

Full text
27.0.2. (Repealed).
1995, c. 1, s. 206; 2001, c. 52, s. 7; 2004, c. 21, s. 509.
27.0.2. Notwithstanding section 27.0.1, if the Minister is of the opinion that a person is attempting to avoid the payment of duties, he may order that the payment owing, including interest and penalties, be paid immediately on assessment.
Such an order may also be made where monies belonging to a person have been seized according to law by a peace officer, in the course of administering or enforcing criminal law, and must be restored, provided the Minister has serious grounds to believe that the recovery may be compromised.
1995, c. 1, s. 206; 2001, c. 52, s. 7.
27.0.2. Notwithstanding section 27.0.1, if the Minister is of the opinion that a person is attempting to avoid the payment of duties, he may order that the payment owing, including interest and penalties, be paid immediately on assessment.
1995, c. 1, s. 206.