I-0.4 - Mining Tax Act

Section 49 Disposition versions

2015-09-01

49. (Repealed).

1975, c. 30, s. 49; 1994, c. 47, s. 47; 1999, c. 40, s. 111; 2015, c. 8, s. 61.

1999-10-22

49. Every person required, by section 37, to file the return of another person for a fiscal year shall, before the twenty-first day of the month following the month in which a notice of assessment is mailed, pay all duties, interest and penalties, exigible from or in respect of that other person, to the extent that the person is or was at any time since the fiscal year in possession or control of property belonging to that other person or that other person’s succession; the person is deemed thereupon to have made the payment on behalf of that other person.

1975, c. 30, s. 49; 1994, c. 47, s. 47; 1999, c. 40, s. 111.

1994-12-21

49. Every person required, by section 37, to file the return of another person for a fiscal year shall, before the twenty-first day of the month following the month in which a notice of assessment is mailed, pay all duties, interest and penalties, exigible from such person or in respect of him, to the extent that he has or had at any time since the fiscal year, in his possession or control, property belonging to that person or his estate; he is deemed thereupon to have made that payment on behalf of such other person.

1975, c. 30, s. 49; 1994, c. 47, s. 47.

1977-12-31

49. Every person required, by section 37, to file the return of another person for a fiscal year shall, within thirty days of the date of mailing of the notice of assessment, pay all duties, interest and penalties, exigible from such person or in respect of him, to the extent that he has or had at any time since the fiscal year, in his possession or control, property belonging to that person or his estate; he is deemed thereupon to have made that payment on behalf of such other person.

1975, c. 30, s. 49.