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A-6.002 - Tax Administration Act

Section 93.1.21
Disposition versions

Full text
93.1.21. The Court may dismiss the contestation or appeal or vacate the assessment, vary it or refer it to the Minister for reconsideration and reassessment.
Where the Court decides a contestation filed or an appeal initiated by a person concerning an assessment or determination in respect of which recovery measures have been suspended pursuant to sections 12.0.2 and 12.0.3, or where there has been a withdrawal or dismissal without trial of the contestation or appeal, the Court may, on the application of the Minister, order the person to pay to the Minister an amount not exceeding 10% of any part of the amount in dispute in respect of which the Court considers that the contestation or the appeal was not reasonably founded, where the Court is of the opinion that one of the reasons for which the contestation was filed or continued or the appeal was initiated or continued was to postpone the payment of an amount payable under such an assessment or determination.
1997, c. 85, s. 358; 2000, c. 36, s. 11; 2020, c. 12, s. 103; 2021, c. 36, s. 21.
93.1.21. The Court may dismiss the contestation or appeal or vacate the assessment, vary it or refer it to the Minister for reconsideration and reassessment.
Where the Court decides a contestation filed or an appeal brought by a person concerning an assessment or determination in respect of which recovery measures have been suspended pursuant to sections 12.0.2 and 12.0.3, or where there has been a withdrawal or dismissal without trial of the contestation or appeal, the Court may, on the application of the Minister, order the person to pay to the Minister an amount not exceeding 10% of any part of the amount in dispute in respect of which the Court considers that the contestation or the appeal was not reasonably founded, where the Court is of the opinion that one of the reasons for which the contestation was filed or continued or the appeal was brought or continued was to postpone the payment of an amount payable under such an assessment or determination.
1997, c. 85, s. 358; 2000, c. 36, s. 11; 2020, c. 12, s. 103.
93.1.21. The Court may dismiss the appeal or vacate the assessment, vary it or refer it to the Minister for reconsideration and reassessment.
Where the Court decides an appeal brought by a person concerning an assessment or determination in respect of which recovery measures have been suspended pursuant to sections 12.0.2 and 12.0.3, or where there has been a withdrawal or dismissal without trial of the appeal, the Court may, on the application of the Minister, order the person to pay to the Minister an amount not exceeding 10% of any part of the amount in dispute in respect of which the Court considers the appeal was not reasonably founded, where the Court is of the opinion that one of the reasons for which the appeal was brought or continued was to postpone the payment of an amount payable under such an assessment or determination.
1997, c. 85, s. 358; 2000, c. 36, s. 11.
93.1.21. The Court may dismiss the appeal or vacate the assessment, vary it or refer it to the Minister for reconsideration and reassessment.
1997, c. 85, s. 358.
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