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I-3 - Taxation Act
Section 710.2.8
Disposition versions
710.2.8. Where the Minister of Culture and Communications has, in accordance with section 710.2.7, notified a corporation of the amount determined to be the fair market value of a property it has disposed of or proposes to dispose of, the following rules apply:
(a) on receipt of a written request made by the corporation on or before the day that is 90 days after the day that the corporation was so notified, the Minister of Culture and Communications shall with all due dispatch confirm or redetermine the fair market value;
(b) the Minister of Culture and Communications may, on that Minister’s own initiative, at any time redetermine the fair market value;
(c) in the cases referred to in paragraphs a and b, the Minister of Culture and Communications shall notify the corporation in writing of the confirmation or redetermination; and
(d) any such redetermination is deemed to replace all preceding determinations and redeterminations of the fair market value of the property from the time at which the first such determination was made.
