Versions of s. 132(1)(b)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2002-12-31 to present available View Source

where, as a result of a decision made by the Minister under paragraph 131(1)(c), the Minister decides that a penalty that was assessed under section 109.3 is not justified by the facts or the law, the Minister shall forthwith cancel the assessment of the penalty and authorize the return of any money paid on account of the penalty and any interest that was paid under section 109.5 in respect of the penalty.