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A-6.002 - Tax Administration Act

Section 93.1.1.1
Disposition versions

Full text
93.1.1.1. Notwithstanding section 93.1.1, where the Minister makes a determination under section 1007.1 of the Taxation Act (chapter I-3) in respect of a fiscal period of a partnership, an objection in respect of the determination may be made only by one member of the partnership, and that member must be either
(a)  designated for that purpose in the information return filed under section 1086R78 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) for the fiscal period; or
(b)  otherwise expressly authorized by the partnership to so act.
2000, c. 5, s. 298; 2009, c. 15, s. 473.
93.1.1.1. Notwithstanding section 93.1.1, where the Minister makes a determination under section 1007.1 of the Taxation Act (chapter I-3) in respect of a fiscal period of a partnership, an objection in respect of the determination may be made only by one member of the partnership, and that member must be either
(a)  designated for that purpose in the information return filed under section 1086R23.1 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1) for the fiscal period; or
(b)  otherwise expressly authorized by the partnership to so act.
2000, c. 5, s. 298.
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