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A-6.002 - Tax Administration Act

Section 93.1.7
Disposition versions

Full text
93.1.7. Section 93.1.1 does not apply in respect of a reassessment under section 93.1.6 or in respect of an assessment issued in consequence of a waiver filed under subparagraph b of the second paragraph of section 14.0.0.1 or 14.5 or paragraph b of section 25.1, a waiver filed under subparagraph b of paragraph 1 of section 43 of the Mining Tax Act (chapter I-0.4) or a waiver filed under subparagraph ii of paragraph b of subsection 2 of section 1010 of the Taxation Act (chapter I-3), unless the waiver was filed within the period during which the Minister may make an assessment or reassessment under the first paragraph of section 14.0.0.1 or 14.5 or under section 25, under paragraph 3 of section 43 of the Mining Tax Act, or under any of paragraphs a to a.2 of subsection 2 of that section 1010, as the case may be.
1997, c. 85, s. 358; 2002, c. 46, s. 23; 2015, c. 8, s. 38; 2015, c. 24, s. 5.
93.1.7. Section 93.1.1 does not apply in respect of a reassessment under section 93.1.6 or in respect of an assessment issued in consequence of a waiver filed under subparagraph b of the second paragraph of section 14.0.0.1 or 14.5 or paragraph b of section 25.1, a waiver filed under subparagraph b of paragraph 1 of section 43 of the Mining Tax Act (chapter I-0.4) or a waiver filed under subparagraph ii of paragraph b of subsection 2 of section 1010 of the Taxation Act (chapter I-3), unless the waiver was filed within the period during which the Minister may make an assessment or reassessment under the first paragraph of section 14.0.0.1 or 14.5 or under section 25, under paragraph 3 of section 43 of the Mining Tax Act, or under any of paragraphs a, a.0.1 and a.1 of subsection 2 of that section 1010, as the case may be.
1997, c. 85, s. 358; 2002, c. 46, s. 23; 2015, c. 8, s. 38.
93.1.7. Section 93.1.1 does not apply in respect of a reassessment under section 93.1.6 or in respect of an assessment issued in consequence of a waiver filed under subparagraph b of the second paragraph of section 14.0.0.1 or 14.5 or paragraph b of section 25.1 or a waiver filed under subparagraph ii of paragraph b of subsection 2 of section 1010 of the Taxation Act (chapter I-3), unless the waiver was filed within the period during which the Minister may make an assessment or reassessment under the first paragraph of section 14.0.0.1 or 14.5 or under section 25, or under any of paragraphs a, a.0.1 and a.1 of subsection 2 of that section 1010, as the case may be.
1997, c. 85, s. 358; 2002, c. 46, s. 23.
93.1.7. Section 93.1.1 does not apply to a reassessment under section 93.1.6 or to an assessment issued by virtue of the filing of a waiver under paragraph b of section 25.1 or under subparagraph ii of paragraph b of subsection 2 of section 1010 of the Taxation Act (chapter I‐3), unless the waiver was filed within the period during which the Minister may reassess under section 25 or under any of paragraphs a, a.0.1 and a.1 of subsection 2 of that section 1010, as the case may be.
1997, c. 85, s. 358.
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