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I-3 - Taxation Act
Section 21.4.14
Disposition versions
21.4.14. Under this Part and despite sections 1010 to 1011, the Minister shall make such assessments of tax, interest and penalties as are necessary for any taxation year to take into account any election, any amended, rescinded or revoked election or any election deemed never to have been made, and any application of the particular provision, referred to in any of sections 21.4.5, 21.4.8 and 21.4.9, in paragraph b of section 21.4.10 or in subparagraph a of the first paragraph of section 21.4.11.
