Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 306.1(1)

E-15 — Excise Tax Act · 2 versions · View current text

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

  1. 2010-07-12 to present available View Source
    NotwithstandingDespite sections 302 and 306, whereif a person to which subsection 301(1.2) or (1.21) applies has filed a notice of objection to an assessment in respect of which the person is a specified person (within the meaning assigned by subsection 301(1)),assessment, the person may appeal to the Tax Court to have the assessment vacated, or a reassessment made, only with respect to
    Full text

    Despite sections 302 and 306, if a person to which subsection 301(1.2) or (1.21) applies has filed a notice of objection to an assessment, the person may appeal to the Tax Court to have the assessment vacated, or a reassessment made, only with respect to

  2. 2003-01-01 to 2010-07-12 View Source

    Notwithstanding sections 302 and 306, where a person has filed a notice of objection to an assessment in respect of which the person is a specified person (within the meaning assigned by subsection 301(1)), the person may appeal to the Tax Court to have the assessment vacated, or a reassessment made, only with respect to