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A-6.002 - Tax Administration Act
Section 14.5
Disposition versions
14.5. The Minister may, within four years after the day on which the Minister becomes aware of the transfer of property, make an assessment or a reassessment in respect of a transferee in relation to an amount payable under section 14.4.
However, the Minister may at any time make such an assessment where
(a) the transferee has made a false representation of the facts through voluntary omission or has committed fraud; or
(b) the transferee has filed with the Minister a waiver in prescribed form.
Sections 25.2 and 25.3 apply, with the necessary modifications, to the assessment provided for in the second paragraph.
14.5. The Minister may at any time assess a transferee in respect of any amount payable under section 14.4, and sections 1005 to 1014, 1051 and 1052 of the Taxation Act (chapter I‐3) apply, with the necessary modifications, in respect of the assessment.
14.5. The Minister may at any time assess a transferee in respect of any amount payable under section 14.4, and sections 1005 to 1014, 1051 to 1062 and 1066 to 1079 of the Taxation Act (chapter I‐3) apply, with the necessary modifications, in respect of the assessment.
14.5. The Minister may at any time assess a transferee in respect of any amount payable under section 14.4, and sections 1005 to 1014, 1051 to 1062 and 1066 to 1079 of the Taxation Act (chapter I‐3) apply, adapted as required, in respect of the assessment.
14.5. The Minister may at any time assess a transferee in respect of any amount payable under section 14.4, and sections 1005 to 1014, 1030, 1051 to 1062 and 1066 to 1079 of the Taxation Act (chapter I-3) apply, adapted as required, in respect of the assessment.
