A-6.002 - Tax Administration Act

Section 35.4 Disposition versions

2021-12-10

35.4. A person referred to in this division who has filed a notice of objection in respect of an assessment, who has filed a contestation in accordance with Chapter III.2 or Chapter IV or who is a party to an appeal initiated under a fiscal law shall, until the time provided for in sections 93.1.10 and 93.1.13 to contest has expired or until the contestation is disposed of and, where applicable, until the time for filing an appeal has expired or until such appeal is disposed of,

(a)  preserve the registers or supporting documents necessary for examination of the objection, contestation or appeal; and

(b)  if the person preserves the registers or supporting documents on electronic or computerized medium, preserve them in intelligible form on the same medium.

1983, c. 49, s. 41; 1996, c. 31, s. 20; 1997, c. 85, s. 350; 2000, c. 25, s. 13; 2001, c. 52, s. 10; 2015, c. 21, s. 7; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 89; 2021, c. 18, s. 2; 2021, c. 36, s. 21.

2021-06-04

35.4. A person referred to in this division who has filed a notice of objection in respect of an assessment, who has filed a contestation in accordance with Chapter III.2 or Chapter IV or who is a party to an appeal under a fiscal law shall, until the time provided for in sections 93.1.10 and 93.1.13 to contest has expired or until the contestation is disposed of and, where applicable, until the time for filing an appeal has expired or until such appeal is disposed of,

(a)  preserve the registers or supporting documents necessary for examination of the objection, contestation or appeal; and

(b)  if the person preserves the registers or supporting documents on electronic or computerized medium, preserve them in intelligible form on the same medium.

1983, c. 49, s. 41; 1996, c. 31, s. 20; 1997, c. 85, s. 350; 2000, c. 25, s. 13; 2001, c. 52, s. 10; 2015, c. 21, s. 7; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 89; 2021, c. 18, s. 2.

2021-01-01

35.4. A person referred to in this division who has filed a notice of objection in respect of an assessment, who has filed a contestation in accordance with Chapter III.2 or Chapter IV or who is a party to an appeal under a fiscal law shall, until the time provided for in sections 93.1.10 and 93.1.13 to contest has expired or until the contestation is disposed of and, where applicable, until the time for filing any further appeal has expired or until any further appeal is disposed of,

(a)  preserve the registers or supporting documents necessary for examination of the objection, contestation or appeal; and

(b)  if the person preserves the registers or supporting documents on electronic or computerized medium, preserve them in intelligible form on the same medium.

1983, c. 49, s. 41; 1996, c. 31, s. 20; 1997, c. 85, s. 350; 2000, c. 25, s. 13; 2001, c. 52, s. 10; 2015, c. 21, s. 7; I.N. 2016-01-01 (NCCP); 2020, c. 12, s. 89.

2016-01-01

35.4. A person referred to in this division who has filed a notice of objection in respect of an assessment or who is a party to an appeal under a fiscal law shall, until the time provided for in sections 93.1.10 and 93.1.13 to appeal has expired or until the appeal is disposed of and, where applicable, until the time for filing any further appeal has expired or until any further appeal is disposed of,

(a)  preserve the registers or supporting documents necessary for examination of the objection or appeal; and

(b)  if the person preserves the registers or supporting documents on electronic or computerized medium, preserve them in intelligible form on the same medium.

1983, c. 49, s. 41; 1996, c. 31, s. 20; 1997, c. 85, s. 350; 2000, c. 25, s. 13; 2001, c. 52, s. 10; 2015, c. 21, s. 7; I.N. 2016-01-01 (NCCP).

2015-10-21

35.4. A person referred to in this division who has notified a notice of objection in respect of an assessment or who is a party to an appeal under a fiscal law shall, until the time provided for in sections 93.1.10 and 93.1.13 to appeal has expired or until the appeal is disposed of and, where applicable, until the time for filing any further appeal has expired or until any further appeal is disposed of,

(a)  preserve the registers or supporting documents necessary for examination of the objection or appeal; and

(b)  if the person preserves the registers or supporting documents on electronic or computerized medium, preserve them in intelligible form on the same medium.

1983, c. 49, s. 41; 1996, c. 31, s. 20; 1997, c. 85, s. 350; 2000, c. 25, s. 13; 2001, c. 52, s. 10; 2015, c. 21, s. 7.

2001-12-20

35.4. A person referred to in this division who has notified a notice of objection in respect of an assessment or who is a party to an appeal under a fiscal law shall, until the time provided for in sections 93.1.10 and 93.1.13 to appeal has expired or until the appeal is disposed of and, where applicable, until the time for filing any further appeal has expired or until any further appeal is disposed of,

(a)  preserve the registers and supporting documents necessary for the examination of the objection or appeal, and

(b)  if the person preserves registers and supporting documents on electronic or computerized medium, preserve the registers and supporting documents necessary for the examination of the objection or appeal in intelligible form on the same medium.

1983, c. 49, s. 41; 1996, c. 31, s. 20; 1997, c. 85, s. 350; 2000, c. 25, s. 13; 2001, c. 52, s. 10.

2000-06-16

35.4. A person contemplated in this division who has notified a notice of objection in respect of an assessment or who is a party to an appeal brought under a fiscal law shall keep the registers and supporting documents necessary for the examination of the objection or appeal until the time for appeal provided for in sections 93.1.10 and 93.1.13 has expired or until judgment on the appeal is rendered and, where applicable, until the time for filing any further appeal has expired or until the judgment on any further appeal is rendered.

1983, c. 49, s. 41; 1996, c. 31, s. 20; 1997, c. 85, s. 350; 2000, c. 25, s. 13.

1997-12-19

35.4. A person contemplated in this division who has notified a notice of objection in respect of an assessment or who is a party to an appeal brought under a fiscal law shall keep the registers, books of account and vouchers necessary for the examination of the objection or appeal until the time for appeal provided for in sections 93.1.10 and 93.1.13 has expired or until judgment on the appeal is rendered and, where applicable, until the time for filing any further appeal has expired or until the judgment on any further appeal is rendered.

1983, c. 49, s. 41; 1996, c. 31, s. 20; 1997, c. 85, s. 350.

1996-06-20

35.4. A person contemplated in this division who has notified a notice of objection in respect of an assessment or who is a party to an appeal brought under a fiscal law shall keep the registers, books of account and vouchers necessary for the examination of the objection or appeal until the time for appeal provided for in sections 1066 and 1067 of the Taxation Act (chapter I‐3) has expired or until judgment on the appeal is rendered and, where applicable, until the time for filing any further appeal has expired or until the judgment on any further appeal is rendered.

1983, c. 49, s. 41; 1996, c. 31, s. 20.

1983-12-21

35.4. A person contemplated in this division who has served a notice of objection in respect of an assessment or who is a party to an appeal brought under the Taxation Act (chapter I-3) shall keep the registers, books of account and vouchers necessary for the examination of the objection or the appeal until the time for appeal prescribed in sections 1066 and 1067 of the Taxation Act has expired or until judgment on the appeal is rendered, and, where such is the case, until any other time for appeal has expired or the judgment on it is rendered.

1983, c. 49, s. 41.