I-3 - Taxation Act

Section 427.4.1 Disposition versions

2007-11-07

427.4.1. Notwithstanding sections 1010 to 1011, the Minister may make any assessments or reassessments of the tax, interest and penalties payable by the taxpayer referred to in section 427.4 that are necessary to give effect to that section 427.4

(a)  within three years after the subsequent disposition referred to in subparagraph a of the first paragraph of section 427.4; and

(b)  within four years after the subsequent disposition referred to in subparagraph a of the first paragraph of section 427.4 if, at the end of the taxation year that includes the particular time referred to in that first paragraph, the taxpayer is a mutual fund trust or a corporation other than a Canadian-controlled private corporation.

2000, c. 5, s. 101; 2007, c. 12, s. 55.

2006-03-01

427.4.1. Notwithstanding sections 1010 to 1011, the Minister may make any assessments or reassessments of the tax, interest and penalties payable by the taxpayer referred to in section 427.4 that are necessary to give effect to that section 427.4

(a)  within three years after the subsequent disposition referred to in subparagraph a of the first paragraph of section 424.4; and

(b)  within four years after the subsequent disposition referred to in subparagraph a of the first paragraph of section 424.4 if, at the end of the taxation year that includes the particular time referred to in that first paragraph, the taxpayer is a mutual fund trust or a corporation other than a Canadian-controlled private corporation.

2000, c. 5, s. 101.