A-6.002 - Tax Administration Act

Full text
93.1.3. Where a person has not objected to an assessment within the time specified in section 93.1.1 and not more than one year has elapsed after the expiry of that time, the person may apply in writing to the Minister for an extension, setting out the reasons why the notice of objection was not filed within the specified time.
1997, c. 85, s. 358; 1997, c. 86, s. 5; I.N. 2016-01-01 (NCCP).
93.1.3. Where a person has not objected to an assessment within the time specified in section 93.1.1 and not more than one year has elapsed after the expiry of that time, the person may apply in writing to the Minister for an extension, setting out the reasons why the notice of objection was not notified within the specified time.
1997, c. 85, s. 358; 1997, c. 86, s. 5.