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A-6.002 - Tax Administration Act

Section 93.4
Disposition versions

Full text
93.4. The jurisdiction of the court extends to the interest and penalties incidental to the object of a contestation even if the total amount exceeds, owing to the interest and penalties, the amount described in this division in respect of the object of the contestation.
1983, c. 47, s. 2; 2020, c. 12, s. 108.
93.4. The jurisdiction of the court extends to the interest and penalties incidental to the object of a summary appeal even if the total amount exceeds, owing to the interest and penalties, the amount described in this division in respect of the object of the appeal.
1983, c. 47, s. 2.
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