D-13.2 - Succession Duty Act

Section 47 Disposition versions

1986-05-27

47. (Repealed).

1978, c. 37, s. 47; 1980, c. 7, s. 10; 1986, c. 15, s. 4.

1980-06-18

47. Notwithstanding section 95 of the Act respecting the Ministère du Revenu, the Minister may issue a notice of reassessment until the expiry of two years following the period of seven years provided for in section 37.

He may also issue a notice of reassessment until the expiry of two years following the time he becomes aware of any information relating to any property or debt, not included in the declaration contemplated in section 50 and required by this act, if that time is more than two years subsequent to the date of the mailing of a first notice of assessment or of a notification that no duty is payable or, as the case may be, if that time is subsequent to the seventh year of the period provided for in section 37.

1978, c. 37, s. 47; 1980, c. 7, s. 10.

1978-12-22

47. Notwithstanding section 95 of the Act respecting the Minister du revenu, the Minister may issue a notice of assessment or reassessment until the expiry of four years following the period of seven years provided for in sections 37 and 39.

1978, c. 37, s. 47.