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I-3 - Taxation Act

Section 1079.3
Disposition versions

Full text
1079.3. Upon receipt of an application under section 1079.2 for an identification number for a tax shelter, together with prescribed information, the amount of $200 and an undertaking satisfactory to the Minister that records in respect of the tax shelter will be kept and retained at a place that is satisfactory to the Minister, the Minister shall issue an identification number for the tax shelter.
1990, c. 59, s. 350; 1992, c. 31, s. 11; 1996, c. 39, s. 257; 2000, c. 5, s. 293; 2000, c. 25, s. 1.
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