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I-3 - Taxation Act

Section 185
Disposition versions

Full text
185. Subject to section 422, a declaration made by the vendor and the purchaser, in respect of the amount paid for the debts assigned, under this section, as it read before 20 December 2006, or, in the case of a valid election made under subsection 1 of section 22 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) after 19 December 2006, under subsection 2 of section 22 of that Act, is binding on the parties as against the Minister to the extent that it may be relevant in respect of any matter arising under this Part.
1972, c. 23, s. 172; 1975, c. 22, s. 24; 2009, c. 5, s. 66.
185. The vendor and the purchaser shall declare in the document mentioned in section 184 the amount paid for the debts assigned and such statement, subject to section 422, shall be binding on the parties as against the Minister to the extent that it may be relevant in respect of any matter arising under this Part.
1972, c. 23, s. 172; 1975, c. 22, s. 24.
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