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I-3 - Taxation Act

Section 483
Disposition versions

Full text
483. For the purposes of section 481 where the agreement contemplated in paragraph b of subsection 1 of the said section is filed after the time limit fixed therein, paragraphs a and b of subsection 1 of the said section both apply in respect of the unpaid amount except that only 25% of the amount unpaid must be included in computing the taxpayer’s income for the purposes of paragraph a of subsection 1 of the said section.
1972, c. 23, s. 383; 1988, c. 18, s. 47.
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