I-3 - Taxation Act

Section 1079.8 Disposition versions

2011-04-01

1079.8. Where an application for an identification number for a tax shelter has been made under section 1079.2, sections 38 to 40.1 of the Tax Administration Act (chapter A-6.002) apply, with the necessary modifications and without restricting the generality thereof, for the purposes of permitting the Minister to verify or ascertain any information in respect of the tax shelter.

The first paragraph applies, notwithstanding that a fiscal return has not been filed by any taxpayer under section 1000 for the taxation year of the taxpayer in which an amount is claimed as a deduction in respect of the tax shelter.

1990, c. 59, s. 350; 1995, c. 63, s. 261; 2000, c. 5, s. 293; 2010, c. 31, s. 175.

2006-03-01

1079.8. Where an application for an identification number for a tax shelter has been made under section 1079.2, sections 38 to 40.1 of the Act respecting the Ministère du Revenu (chapter M-31) apply, with the necessary modifications and without restricting the generality thereof, for the purposes of permitting the Minister to verify or ascertain any information in respect of the tax shelter.

The first paragraph applies, notwithstanding that a fiscal return has not been filed by any taxpayer under section 1000 for the taxation year of the taxpayer in which an amount is claimed as a deduction in respect of the tax shelter.

1990, c. 59, s. 350; 1995, c. 63, s. 261; 2000, c. 5, s. 293.