Versions of s. 152(4)(b.95)
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a prescribed form that is required to be filed by the taxpayer, or a partnership of which the taxpayer is a member, under subsection 127.491(24) or (25) is not filed as and when required, and the assessment, re-assessment or additional assessment is made in relation to transactions or events described in any of subsections 127.491(16), (17), (22), (23) or (26) to (30) before the day that is