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I-0.4 - Mining Tax Act

Section 43
Disposition versions

Full text
43. The Minister may redetermine the duties, interest and penalties under this Act, and also the refundable duties credit for losses, if any, and make a reassessment or an additional assessment, as the case may be,
(1)  at any time, if the operator or the person who filed the return
(a)  has made a misrepresentation that is attributable to neglect or wilful default or has committed fraud in filing the return or in supplying information required under this Act; or
(b)  has filed with the Minister a waiver in the prescribed form containing prescribed information; or
(2)  (paragraph repealed);
(3)  within four years after the later of the day of sending of a notice of an original assessment or that no duty is payable for a fiscal year and the day on which a return for the fiscal year is filed in all other cases.
1975, c. 30, s. 43; 1985, c. 39, s. 9; 1994, c. 47, s. 43; 2011, c. 6, s. 68; 2015, c. 8, s. 56; 2015, c. 21, s. 83; I.N. 2016-01-01 (NCCP).
43. The Minister may redetermine the duties, interest and penalties under this Act, and also the refundable duties credit for losses, if any, and make a reassessment or an additional assessment, as the case may be,
(1)  at any time, if the operator or the person who filed the return
(a)  has made a misrepresentation that is attributable to neglect or wilful default or has committed fraud in filing the return or in supplying information required under this Act; or
(b)  has filed with the Minister a waiver in the prescribed form containing prescribed information; or
(2)  (paragraph repealed);
(3)  within four years after the later of the day of sending of a notice of an original assessment or of a notification that no duty is payable for a fiscal year and the day on which a return for the fiscal year is filed in all other cases.
1975, c. 30, s. 43; 1985, c. 39, s. 9; 1994, c. 47, s. 43; 2011, c. 6, s. 68; 2015, c. 8, s. 56; 2015, c. 21, s. 83.
43. The Minister may redetermine the duties, interest and penalties under this Act, and also the annual profit, the annual loss, the adjusted annual loss and the credit on duties refundable for losses, if any, and make a reassessment or an additional assessment, as the case may be,
(1)  at any time, if the operator or the person who filed the return
(a)  has made a misrepresentation that is attributable to neglect or wilful default or has committed fraud in filing the return or in supplying information required under this Act; or
(b)  has filed with the Minister a waiver in the prescribed form containing prescribed information; or
(2)  (paragraph repealed);
(3)  within four years after the later of the day of sending of a notice of an original assessment or of a notification that no duty is payable for a fiscal year and the day on which a return for the fiscal year is filed in all other cases.
1975, c. 30, s. 43; 1985, c. 39, s. 9; 1994, c. 47, s. 43; 2011, c. 6, s. 68; 2015, c. 8, s. 56.
43. The Minister may redetermine the duties, interest and penalties under this Act, and also the annual profit, the annual loss, the adjusted annual loss and the credit on duties refundable for losses, if any, and make a reassessment or an additional assessment, as the case may be,
(1)  at any time, if the operator or the person who filed the return
(a)  has made a misrepresentation that is attributable to neglect or wilful default or has committed fraud in filing the return or in supplying information required under this Act; or
(b)  has filed with the Minister a waiver on the form prescribed by the Minister within four years from the day of mailing of a notice of original assessment or of a notification that no duty is payable for a fiscal year;
(2)  (paragraph repealed);
(3)  within four years from the day referred to in subparagraph b of paragraph 1, in all other cases.
1975, c. 30, s. 43; 1985, c. 39, s. 9; 1994, c. 47, s. 43; 2011, c. 6, s. 68.
43. The Minister may re-determine the duties, interest and penalties, if any, and also the annual profit, the annual loss, the credit on duties, the deferrable credit on duties, the allowable amount, the adjusted annual loss, the credit on duties refundable for losses and the credit on duties for losses, if any, and make a reassessment or an additional assessment, as the case may be,
(1)  at any time, if the operator or the person who filed the return
(a)  has made a misrepresentation that is attributable to neglect or wilful default or has committed fraud in filing the return or in supplying information required under this Act; or
(b)  has filed with the Minister a waiver on the form prescribed by the Minister within four years from the day of mailing of a notice of original assessment or of a notification that no duty is payable for a fiscal year;
(2)  within seven years from the day of mailing of a notice of original assessment or of a notification that no duty is payable for a fiscal year if the operator
(a)  has amended the return for that fiscal year in accordance with section 43.2; or
(b)  would have amended the return for that fiscal year pursuant to section 43.2 had the time prescribed in that section not expired;
(3)  within four years of the day referred to in paragraph 2 in all other cases.
1975, c. 30, s. 43; 1985, c. 39, s. 9; 1994, c. 47, s. 43.
43. The Minister may re-determine the duties, interest and penalties and make a reassessment or an additional assessment, as the case may be,
(a)  at any time, if the operator or the person who filed the return
i.  has made a misrepresentation that is attributable to neglect or wilful default or has committed any fraud in filing the return or in supplying any information provided for in this Act; or
ii.  has filed with the Minister a waiver in prescribed form within 4 years from the day of mailing of the notice of an original assessment or of the notification that no duty is payable for a fiscal year;
(b)  within 7 years from the day of mailing of the notice of an original assessment or of the notification that no duty is payable for a fiscal year provided the operator
i.  has amended the return for the fiscal year in accordance with section 43.2, or
ii.  would have amended the return for that fiscal year pursuant to section 43.2 had the time limit prescribed in that section not expired;
(c)  within 4 years of the day referred to in paragraph b in all other cases.
1975, c. 30, s. 43; 1985, c. 39, s. 9.
43. The Minister may also again assess the duties, interest and penalties and reassess or make an additional assessment, as the case may be,
(a)  within four years from the day of mailing of the notice of an original assessment or of a notification that no duty is payable for a fiscal year;
(b)  at any time, if the operator or the person who filed the return
i.  has made a misrepresentation that is attributable to neglect or wilful default or has committed any fraud in filing the return or in supplying any information provided for in this act; or
ii.  has filed with the Minister a waiver in prescribed form within four years from the day of mailing of the notice of an original assessment or of the notification that no duty is payable.
1975, c. 30, s. 43.
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