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Versions of s. 160.2(3)

I-3.3 — Income 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. 2013-06-26 to present available View Source
    The Minister may at any time assess a taxpayer in respect of any amount payable by virtuebecause of this sectionsection, and the provisions of this Division are(including, applicable,for greater certainty, the provisions in respect of interest payable) apply, with suchany modifications asthat the circumstances require, in respect of an assessment made under this section as though it had been made under section 152.152 in respect of taxes payable under this Part.
    Full text

    The Minister may at any time assess a taxpayer in respect of any amount payable because of this section, and the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, in respect of an assessment made under this section as though it had been made under section 152 in respect of taxes payable under this Part.

  2. 2004-08-31 to 2013-06-26 View Source

    The Minister may at any time assess a taxpayer in respect of any amount payable by virtue of this section and the provisions of this Division are applicable, with such modifications as the circumstances require, in respect of an assessment made under this section as though it had been made under section 152.