710.2.7. The Minister of Culture and Communications shall with all due dispatch make a determination of the fair market value of a property that is the subject of a request referred to in section 710.2.6 and give notice of the determination in writing to the corporation that has disposed of, or that proposes to dispose of, the property.
However, no such determination is made if the request is received by the Minister of Culture and Communications more than three years after the end of the corporation’s taxation year in which the disposition occurred.