Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 313(2)

E-15 — Excise Tax Act · 3 versions · View current text

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

  1. 2010-12-15 to present available View Source
    The Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.
    Full text

    The Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.

  2. 2004-05-14 to 2010-12-15 View Source
    NoThe proceedingsMinister formay thenot recovery of any tax, net tax, penalty, interest or other amount payable or remittable bycommence a person under this Part shall be commencedproceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.
    Full text

    The Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.

  3. 2003-01-01 to 2004-05-14 View Source

    No proceedings for the recovery of any tax, net tax, penalty, interest or other amount payable or remittable by a person under this Part shall be commenced in a court