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A-3.001, r. 7 - Regulation respecting financing
Section 239
Disposition versions
239. The Commission may, on its own initiative and in order to rectify an error, re-determine a penalty imposed pursuant to section 321.2 or 321.3 of the Act within 6 months of the date of the notice of assessment imposing the penalty but not later than 31 December of the fifth year following the assessment year to which the penalty relates, if the notice has not been the subject of a decision rendered pursuant to section 358.3 of the Act or of a contestation before the Administrative Labour Tribunal pursuant to section 360 of the Act.
239. The Commission may, on its own initiative and in order to rectify an error, re-determine a penalty imposed pursuant to section 321.2 or 321.3 of the Act within 6 months of the date of the notice of assessment imposing the penalty but not later than 31 December of the fifth year following the assessment year to which the penalty relates, if the notice has not been the subject of a decision rendered pursuant to section 358.3 of the Act.
