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I-3 - Taxation Act

Section 119.20
Disposition versions

Full text
119.20. Where the Minister establishes that an individual or partnership has, knowingly or under circumstances amounting to gross negligence, made a false declaration in a joint election in respect of an obligation that was issued by the individual or partnership, the reference in section 119.18 to “24%” shall be read, in respect of that obligation, as a reference to “72%”.
1984, c. 15, s. 28; 1987, c. 67, s. 35; 1994, c. 22, s. 92; 1997, c. 3, s. 71.
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