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I-3 - Taxation Act

Section 1049.5.1
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1049.5.1. The Minister may cancel or reduce the amount of a penalty that, but for this section, would be determined under any of sections 1049.4 to 1049.5 in respect of a transaction, if he considers that, having regard to the circumstances, the amount would be otherwise excessive.
1991, c. 8, s. 88; 1992, c. 1, s. 198.
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