S-32.001 - Act respecting income support, employment assistance and social solidarity

Section 97 Disposition versions

2005-06-17

97. (Repealed).

1998, c. 36, s. 97; 2002, c. 51, s. 15; 2004, c. 4, s. 55; 2005, c. 15, s. 176.

2004-04-22

97. The Minister of Revenue may redetermine the amount of an adult’s benefit

(1)  within three years after the date of sending of the notice provided for in section 92 or 93;

(2)  at any time, if the adult who filed the statement or return misrepresented the facts or committed a fraudulent act within the meaning of subparagraph i of paragraph b of subsection 2 of section 1010 of the Taxation Act (chapter I‐3);

(3)  where a reassessment made following an opposition served or an appeal filed by the adult or the adult’s spouse or designated dependent child in respect of an assessment established under the Taxation Act also affects the total income;

(4)  where a reassessment under the Taxation Act results in an increase in the amount of the benefit.

1998, c. 36, s. 97; 2002, c. 51, s. 15; 2004, c. 4, s. 55.

2003-01-01

97. The Minister of Revenue may redetermine the amount of an adult’s benefit

(1)  within three years after the date of mailing of the notice provided for in section 92 or 93;

(2)  at any time, if the adult who filed the statement or return misrepresented the facts or committed a fraudulent act within the meaning of subparagraph i of paragraph b of subsection 2 of section 1010 of the Taxation Act (chapter I‐3);

(3)  where a reassessment made following an opposition served or an appeal filed by the adult or the adult’s spouse or designated dependent child in respect of an assessment established under the Taxation Act also affects the total income;

(4)  where a reassessment under the Taxation Act results in an increase in the amount of the benefit.

1998, c. 36, s. 97; 2002, c. 51, s. 15.

1999-10-01

97. The Minister of Revenue may redetermine the amount of an adult’s benefit

(1)  within three years after the date of mailing of the notice provided for in section 92 or 93;

(2)  at any time, if the adult who filed the statement or return misrepresented the facts or committed a fraudulent act within the meaning of subparagraph i of paragraph b of subsection 2 of section 1010 of the Taxation Act (chapter I‐3);

(3)  where a reassessment made following an opposition served or an appeal filed by the adult or the adult’s spouse or dependent child in respect of an assessment established under the Taxation Act also affects the total income of, or the amounts received as work income replacement by, one of such persons;

(4)  where a reassessment under the Taxation Act results in an increase in the amount of the benefit.

1998, c. 36, s. 97.