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R-20.1 - Act respecting property tax refund

Section 21
Disposition versions

Full text
21. The Minister may redetermine the amount of a property tax refund
(a)  within three years from the day of sending of the notice provided for in section 18, or
(b)  at any time, if
i.  the person who filed the application or the certificate misrepresented the facts through negligence or wilful omission or committed fraud in filing the application or certificate or in supplying any other information required by the Act or the regulations; or
ii.  the person who filed the application filed a waiver with the Minister in prescribed form.
1979, c. 12, s. 21; 1986, c. 15, s. 221; 1995, c. 36, s. 21; 1999, c. 40, s. 258; 2004, c. 4, s. 48.
21. The Minister may redetermine the amount of a property tax refund
(a)  within three years from the day of mailing of the notice provided for in section 18, or
(b)  at any time, if
i.  the person who filed the application or the certificate misrepresented the facts through negligence or wilful omission or committed fraud in filing the application or certificate or in supplying any other information required by the Act or the regulations; or
ii.  the person who filed the application filed a waiver with the Minister in prescribed form.
1979, c. 12, s. 21; 1986, c. 15, s. 221; 1995, c. 36, s. 21; 1999, c. 40, s. 258.
21. The Minister may redetermine the amount of a real estate tax refund
(a)  within three years from the day of mailing of the notice provided for in section 18, or
(b)  at any time, if
i.  the person who filed the application or the certificate misrepresented the facts through negligence or wilful omission or committed fraud in filing the application or certificate or in supplying any other information required by the Act or the regulations; or
ii.  the person who filed the application filed a waiver with the Minister in prescribed form.
1979, c. 12, s. 21; 1986, c. 15, s. 221; 1995, c. 36, s. 21.
21. The Minister may redetermine the amount of a real estate tax refund
(a)  within three years from the day of mailing of the notice provided for in section 18, or
(b)  at any time, if the person who has filed the application or the certificate has falsely represented the facts through carelessness or voluntary omission or has committed a fraud in filing the application or certificate or in supplying any other information required by the law or the regulations.
1979, c. 12, s. 21; 1986, c. 15, s. 221.
21. The Minister may determine the amount of a real estate tax refund
(a)  within four years from the day of mailing of the notice provided for in section 18, or
(b)  at any time, if the person who has filed the application or the certificate has falsely represented the facts through carelessness or voluntary omission or has committed a fraud in filing the application or certificate or in supplying any other information required by the law or the regulations.
1979, c. 12, s. 21.
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