A-6.002 - Tax Administration Act

Section 24.0.2 Disposition versions

1986-06-19

24.0.2. Section 24.0.1 does not apply to a director who acted with reasonable care, dispatch and skill under the circumstances or who, under the same circumstances, could not have been aware of the omission referred to in that section.

Moreover, in no case may the Minister assess a director in respect of an amount referred to in section 24.0.1 after the expiry of two years from the date on which that director last ceased to be a director of the corporation.

1986, c. 16, s. 1.