A-6.002 - Tax Administration Act

Full text
93.19. (Repealed).
1983, c. 47, s. 2; 1998, c. 16, s. 290.
93.19. Where the appeal regards the penalty prescribed in section 1049 of the Taxation Act (chapter I-3), the burden of proof concerning the facts contemplated in the said section is on the Minister.
1983, c. 47, s. 2.