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I-3 - Taxation Act
Section 1079.8.15.7
Disposition versions
1079.8.15.7. Where a corporation is required to file a return in respect of an uncertain tax treatment under section 1079.8.15.3 for a taxation year, sections 38 to 40.1 of the Tax Administration Act (chapter A-6.002) apply, with the necessary modifications and without restricting the generality of those sections, for the purpose of permitting the Minister to verify or ascertain any information in respect of the uncertain tax treatment, including any information relating to a transaction, or series of transactions, to which the tax treatment that is an uncertain tax treatment relates.
The first paragraph applies even if a fiscal return has not been filed by the corporation under section 1000 for the taxation year.
