A-6.002 - Tax Administration Act

Section 21.1 Disposition versions

1997-12-19

21.1. A person having made an application for a refund under section 21 and having received no response from the Minister may, at any time after the expiry of 180 days following the day of mailing of the application, send a notice of objection in respect of the application and Chapters III.1 and III.2 apply, with the necessary modifications.

1982, c. 38, s. 22; 1985, c. 25, s. 170; 1991, c. 67, s. 566; 1993, c. 16, s. 359; 1995, c. 36, s. 10; 1995, c. 63, s. 279; 1997, c. 85, s. 343.

1995-12-15

21.1. A person having made an application for a refund under section 21 and having received no response from the Minister may, at any time after the expiry of 180 days following the day of mailing of the application, send a notice of objection in respect of the application and sections 1057 to 1079 of the Taxation Act (chapter I‐3) apply, with the necessary modifications.

1982, c. 38, s. 22; 1985, c. 25, s. 170; 1991, c. 67, s. 566; 1993, c. 16, s. 359; 1995, c. 36, s. 10; 1995, c. 63, s. 279.

1995-06-22

21.1. A person having made an application for a refund under section 21 and having received no response from the Minister may, at any time after the expiry of 180 days following the day of mailing of the application, send a notice of objection in respect of the application and sections 1057 to 1079 of the Taxation Act (chapter I‐3) apply, adapted as required.

1982, c. 38, s. 22; 1985, c. 25, s. 170; 1991, c. 67, s. 566; 1993, c. 16, s. 359; 1995, c. 36, s. 10.

1993-06-15

21.1. Except where the Minister has sent the notice provided for in section 25 in respect of the determination of a refund, the refusal by the Minister to repay the amount claimed under section 21 or the fact of not responding to an application for a repayment within 180 days following the date of mailing of the application is equivalent to a decision confirming a notice of assessment under section 1059 of the Taxation Act (chapter I-3), and sections 1066 and 1066.1, the first paragraph of section 1067 and sections 1068 to 1079 of the said Act apply, adapted as required, to the decision.

1982, c. 38, s. 22; 1985, c. 25, s. 170; 1991, c. 67, s. 566; 1993, c. 16, s. 359.

1992-07-01

21.1. Except where the Minister has sent the notice provided for in the second paragraph of section 25 in respect of the determination of a refund, the refusal by the Minister to repay the amount claimed under section 21 or the fact of not responding to an application for a repayment within 180 days following the date of mailing of the application is equivalent to a decision confirming a notice of assessment under section 1059 of the Taxation Act (chapter I-3), and sections 1066 and 1066.1, the first paragraph of section 1067 and sections 1068 and 1079 of the said Act apply, adapted as required, to the decision.

1982, c. 38, s. 22; 1985, c. 25, s. 170; 1991, c. 67, s. 566.

1985-06-20

21.1. The refusal by the Minister to repay the amount claimed under section 21 or the fact of not responding to an application for repayment within 180 days following the date of mailing of the application is equivalent to a decision confirming a notice of assessment under section 1059 of the Taxation Act (chapter I-3), and sections 1066 and 1066.1, the first paragraph of section 1067 and sections 1068 to 1079 of the said Act apply, adapted as required, to the decision.

1982, c. 38, s. 22; 1985, c. 25, s. 170.

1982-06-23

21.1. The refusal by the Minister to repay the amount claimed under section 21 or the fact of not responding to an application for repayment within 180 days following the date of mailing of the application is equivalent to a decision confirming a notice of assessment under section 1059 of the Taxation Act (chapter I-3), and sections 1066 to 1079 of the said Act apply, mutatismutandis, to the decision.

1982, c. 38, s. 22.