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I-0.4 - Mining Tax Act

Section 59.1
Disposition versions

Full text
59.1. (Repealed).
1985, c. 39, s. 15; 2015, c. 8, s. 66.
59.1. Where the Minister, by mistake or on the basis of incorrect or incomplete information, has refunded to an operator or has applied to the operator’s liability an amount greater than the amount that should have been refunded or applied, the excess shall be exigible from the date on which it was paid or applied by the Minister and the Minister may, at any time, assess the operator for that amount.
However, if the Minister considers that the excess was not refunded or applied on the basis of incorrect or incomplete information supplied by the operator, the excess shall be exigible from the date of the mailing of the notice of assessment.
1985, c. 39, s. 15.
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