I-3 - Taxation Act

Full text
752.0.10.4.0.3. The Minister of Sustainable Development, Environment and Parks shall with all due dispatch make a determination in accordance with section 752.0.10.3.2 of the fair market value of the property that is the subject of the request referred to in section 752.0.10.4.0.2 and give notice of the determination in writing to the individual who has disposed of, or who proposes to dispose of, the property.
However, no such determination shall be made if the request is received by the Minister of Sustainable Development, Environment and Parks after three years after the end of the individual’s taxation year in which the disposition occurred.
2003, c. 2, s. 215; 2006, c. 3, s. 35.
752.0.10.4.0.3. The Minister of the Environment shall with all due dispatch make a determination in accordance with section 752.0.10.3.2 of the fair market value of the property that is the subject of the request referred to in section 752.0.10.4.0.2 and give notice of the determination in writing to the individual who has disposed of, or who proposes to dispose of, the property.
However, no such determination shall be made if the request is received by the Minister of the Environment after three years after the end of the individual’s taxation year in which the disposition occurred.
2003, c. 2, s. 215.