A-6.002 - Tax Administration Act

Section 93.1.9.1 Disposition versions

2016-01-01

93.1.9.1. A person may, within 90 days after the date of sending of the notice provided for in any of sections 985.4.3, 985.6 to 985.8.1, 985.8.5, 985.8.6, 985.23.9, 999.3, 999.3.1 and 1064 of the Taxation Act (chapter I-3), object to the notice by filing a notice of objection with the Minister, setting out the reasons for the objection and all the relevant facts. Sections 93.1.3 to 93.1.7, 93.1.9 and 93.1.14 apply, with the necessary modifications.

Despite the first paragraph, no notice of objection may be filed in respect of a decision refusing registration as a charity or refusing to designate a registered charity, within the meaning of section 1 of the Taxation Act or of a decision revoking such a registration if the applicant or the charity is the subject of a certificate referred to in subsection 3 of section 168 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

2005, c. 38, s. 339; 2012, c. 8, s. 6; 2013, c. 10, s. 4; I.N. 2016-01-01 (NCCP).

2013-06-05

93.1.9.1. A person may, within 90 days after the date of sending of the notice provided for in any of sections 985.4.3, 985.6 to 985.8.1, 985.8.5, 985.8.6, 985.23.9, 999.3, 999.3.1 and 1064 of the Taxation Act (chapter I-3), object to the notice by notifying a notice of objection to the Minister, setting out the reasons for the objection and all the relevant facts. Sections 93.1.3 to 93.1.7, 93.1.9 and 93.1.14 apply, with the necessary modifications.

Despite the first paragraph, no notice of objection may be notified in respect of a decision refusing registration as a charity or refusing to designate a registered charity, within the meaning of section 1 of the Taxation Act or of a decision revoking such a registration if the applicant or the charity is the subject of a certificate referred to in subsection 3 of section 168 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

2005, c. 38, s. 339; 2012, c. 8, s. 6; 2013, c. 10, s. 4.

2012-05-09

93.1.9.1. A person may, within 90 days after the date of sending of the notice provided for in any of sections 985.4.3, 985.6 to 985.8.1, 985.8.5, 985.8.6, 985.23.9, 999.3 and 1064 of the Taxation Act (chapter I-3), object to the notice by notifying a notice of objection to the Minister, setting out the reasons for the objection and all the relevant facts. Sections 93.1.3 to 93.1.7, 93.1.9 and 93.1.14 apply, with the necessary modifications.

Despite the first paragraph, no notice of objection may be notified in respect of a decision refusing registration as a charity or refusing to designate a registered charity, within the meaning of section 1 of the Taxation Act or of a decision revoking such a registration if the applicant or the charity is the subject of a certificate referred to in subsection 3 of section 168 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

2005, c. 38, s. 339; 2012, c. 8, s. 6.

2005-12-13

93.1.9.1. A person may, within 90 days after the date of sending of the notice provided for in any of sections 985.4.3, 985.6 to 985.8.2, 985.8.5, 985.8.6 and 1064 of the Taxation Act (chapter I‐3), object to the notice by notifying a notice of objection to the Minister, setting out the reasons for the objection and all the relevant facts. Sections 93.1.3 to 93.1.7, 93.1.9 and 93.1.14 apply, with the necessary modifications.

Despite the first paragraph, no notice of objection may be notified in respect of a decision refusing registration as a charity or refusing to designate a registered charity, within the meaning of section 1 of the Taxation Act or of a decision revoking such a registration if the applicant or the charity is the subject of a certificate referred to in subsection 3 of section 168 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).

2005, c. 38, s. 339.