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A-6.002 - Tax Administration Act

Section 93.1.12
Disposition versions

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93.1.12. Despite section 93.1.10, no person may contest a reassessment or determination under any of sections 21.4.14, 280.1, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 752.0.10.4.1, 752.0.10.15, 776.1.35 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1012.4, 1044.8, 1056.8, 1079.8.15, 1079.8.15.1, 1079.13.2, 1079.15.1 to 1079.16, 1082.0.4 and 1082.0.5 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may contest a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the contestation relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320; 2005, c. 38, s. 341; 2009, c. 5, s. 580; 2010, c. 25, s. 237; 2011, c. 6, s. 10; 2015, c. 21, s. 21; 2017, c. 1, s. 15; 2020, c. 12, s. 96; 2021, c. 36, s. 15; 2022, c. 23, s. 6.
93.1.12. Despite section 93.1.10, no person may contest a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 752.0.10.4.1, 752.0.10.15, 776.1.35 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1012.4, 1044.8, 1056.8, 1079.8.15, 1079.8.15.1, 1079.13.2, 1079.15.1 to 1079.16, 1082.0.4 and 1082.0.5 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may contest a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the contestation relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320; 2005, c. 38, s. 341; 2009, c. 5, s. 580; 2010, c. 25, s. 237; 2011, c. 6, s. 10; 2015, c. 21, s. 21; 2017, c. 1, s. 15; 2020, c. 12, s. 96; 2021, c. 36, s. 15.
93.1.12. Despite section 93.1.10, no person may contest a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 752.0.10.4.1, 752.0.10.15, 776.1.35 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1012.4, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may contest a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the contestation relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320; 2005, c. 38, s. 341; 2009, c. 5, s. 580; 2010, c. 25, s. 237; 2011, c. 6, s. 10; 2015, c. 21, s. 21; 2017, c. 1, s. 15; 2020, c. 12, s. 96.
93.1.12. Despite section 93.1.10, no person may appeal from a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 752.0.10.4.1, 752.0.10.15, 776.1.35 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1012.4, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320; 2005, c. 38, s. 341; 2009, c. 5, s. 580; 2010, c. 25, s. 237; 2011, c. 6, s. 10; 2015, c. 21, s. 21; 2017, c. 1, s. 15.
93.1.12. Despite section 93.1.10, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 737.18.4, 752.0.10.4.1, 752.0.10.15 and 979.34, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1 to 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320; 2005, c. 38, s. 341; 2009, c. 5, s. 580; 2010, c. 25, s. 237; 2011, c. 6, s. 10; 2015, c. 21, s. 21.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 736.3, 736.4, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320; 2005, c. 38, s. 341; 2009, c. 5, s. 580; 2010, c. 25, s. 237; 2011, c. 6, s. 10.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8, 1079.8.15, 1079.13.2, 1079.15.1 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320; 2005, c. 38, s. 341; 2009, c. 5, s. 580; 2010, c. 25, s. 237.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 21.4.14, 421.8, 442, 444, 450, 455.0.1, 498.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320; 2005, c. 38, s. 341; 2009, c. 5, s. 580.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 421.8, 442, 444, 450, 455.0.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1010.0.4, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I‐3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320; 2005, c. 38, s. 341.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 421.8, 442, 444, 450, 455.0.1, 520.2, 578.7, 620.1, 659.1, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214; 2005, c. 1, s. 320.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 421.8, 578.7, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265; 2004, c. 8, s. 214.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1044.8, 1056.8 and 1079.16 of the Taxation Act (chapter I‐3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300; 2001, c. 53, s. 265.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the appeal relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where the third paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282; 2000, c. 5, s. 300.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 737.18.4, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
However, the first paragraph does not apply where the second paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8; 1999, c. 83, s. 282.
93.1.12. Notwithstanding section 93.1.10, no person may appeal from a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 752.0.10.4.1 and 752.0.10.15, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.1, 1010.0.2, 1012, 1056.8 and 1079.16 of the Taxation Act (chapter I‐3), except in respect of amounts to which those provisions apply.
However, the first paragraph does not apply where the second paragraph of section 93.1.8 is applicable.
1997, c. 85, s. 358; 1997, c. 86, s. 8.
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