A-6.002 - Tax Administration Act

Section 93.29 Disposition versions

2021-01-01

93.29. The tribunal may deny the contestation or quash, vary or refer to the Minister for re-examination, an assessment, decision, determination or allocation of payment.

Notwithstanding the foregoing, the tribunal shall not quash or vary an assessment, a decision or a determination solely by reason of an irregularity, a defect of form, an omission or an error by any person whatever in observing a non-mandatory provision.

Where the tribunal decides a contestation filed 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, the tribunal 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 tribunal considers that the contestation was not reasonably founded, where the tribunal is of the opinion that one of the reasons for which the contestation was filed or continued was to postpone the payment of an amount payable under such an assessment or determination.

1987, c. 81, s. 8; 1998, c. 16, s. 291; 2000, c. 36, s. 13; 2020, c. 5, s. 33; 2020, c. 12, s. 114.

2000-10-01

93.29. The tribunal may deny the summary appeal or quash, vary or refer to the Minister for re-examination, an assessment, decision, determination or allocation of payment.

Notwithstanding the foregoing, the tribunal shall not quash or vary an assessment, a decision or a determination solely by reason of an irregularity, a defect of form, an omission or an error by any person whatever in observing a non-mandatory provision.

Where the tribunal decides a summary 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 summary appeal, the tribunal may, on the application of the Minister, order the individual to pay to the Minister an amount not exceeding 10% of any part of the amount in dispute in respect of which the tribunal considers the appeal was not reasonably founded, where the tribunal 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.

1987, c. 81, s. 8; 1998, c. 16, s. 291; 2000, c. 36, s. 13.

1998-06-12

93.29. The tribunal may deny the summary appeal or quash, vary or refer to the Minister for re-examination, an assessment, decision, determination or allocation of payment.

Notwithstanding the foregoing, the tribunal shall not quash or vary an assessment, a decision or a determination solely by reason of an irregularity, a defect of form, an omission or an error by any person whatever in observing a non-mandatory provision.

1987, c. 81, s. 8; 1998, c. 16, s. 291.

1987-12-17

93.29. The tribunal may deny the summary appeal or quash, vary or refer to the Minister for re-examination, an assessment, decision, determination or allocation of payment.

Notwithstanding the foregoing, the tribunal shall not quash or vary an assessment, a decision or a determination solely by reason of an irregularity, a defect of form, an omission or an error by any person whatever in observing a non-mandatory provision.

1987, c. 81, s. 8.