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A-6.002 - Tax Administration Act
Section 30.0.1
Disposition versions
30.0.1. If a payment is allocated to an amount that is or may become payable by a person under a fiscal law, the Minister may, on the written request of the person, allocate all or part of the payment to another amount that is or may become payable under such a law and, if applicable, the following rules apply:
(a) the second allocation is deemed to have been made at the same time as that of the first allocation;
(b) the first allocation is deemed not to have been made to the extent of all or part of the payment that is used for the second allocation; and
(c) the payment is deemed not to have been made in respect of the amount that was or could have become payable by the person to the extent of all or part of the payment that is used for the second allocation.
