A-6.002 - Tax Administration Act

Section 95.2 Disposition versions

2021-12-10

95.2. At any time after the expiry of the time limit provided for in the second paragraph of section 25, paragraph 3 of section 43 of the Mining Tax Act (chapter I-0.4) or paragraph a or a.0.1 of subsection 2 of section 1010 of the Taxation Act (chapter I-3) to make a reassessment, the Minister may formulate an alternative basis or argument—including that all or any portion of the income to which an amount relates was from a different source—in support of all or any portion of the total amount determined on assessment to be payable or remittable by a taxpayer under a fiscal law unless, on a contestation filed in accordance with Chapter III.2 or IV or an appeal initiated under this Act,

(a)  there is relevant evidence that the taxpayer is no longer able to produce without the leave of the court; and

(b)  it is not appropriate in the circumstances for the court to order that the evidence referred to in paragraph a be produced.

2020, c. 16, s. 9; 2021, c. 36, s. 20.

2020-09-25

95.2. At any time after the expiry of the time limit provided for in the second paragraph of section 25, paragraph 3 of section 43 of the Mining Tax Act (chapter I-0.4) or paragraph a or a.0.1 of subsection 2 of section 1010 of the Taxation Act (chapter I-3) to make a reassessment, the Minister may formulate an alternative basis or argument—including that all or any portion of the income to which an amount relates was from a different source—in support of all or any portion of the total amount determined on assessment to be payable or remittable by a taxpayer under a fiscal law unless, on a summary appeal or an appeal under this Act

(a)  there is relevant evidence that the taxpayer is no longer able to produce without the leave of the court; and

(b)  it is not appropriate in the circumstances for the court to order that the evidence referred to in paragraph a be produced.

2020, c. 16, s. 9.