A-6.002 - Tax Administration Act

Full text
55. A debtor or a paying agency to whom the certificate of ownership required by section 54 is furnished must issue it in the manner and at the time and place prescribed.
1972, c. 22, s. 55; 1990, c. 7, s. 224; 1995, c. 36, s. 13.
55. A debtor or a paying agency to whom the certificate of ownership required by section 54 is furnished must issue it in the manner and at the time and place prescribed.
A regulation made under the first paragraph may, if it so provides, apply to a period preceding its publication.
1972, c. 22, s. 55; 1990, c. 7, s. 224.