A-6.002 - Tax Administration Act

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10.1. Where a person has given security in guarantee of the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment or discharge of the portion of the security guaranteeing the amount in dispute
(a)  after 120 days have elapsed following the sending of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or
(b)  if the person brings an appeal or a summary appeal.
The repayment or discharge of the security is limited to one-half of the amount in dispute where
(a)  the person referred to in the first paragraph is a large corporation; or
(b)  the amount in dispute is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act (chapter I-3) and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
The Minister must repay or discharge the security with all due dispatch.
2000, c. 36, s. 2; 2015, c. 24, s. 1; I.N. 2016-01-01 (NCCP).
10.1. Where a person has given security in guarantee of the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment or discharge of the portion of the security guaranteeing the amount in dispute
(a)  after 120 days have elapsed following notification of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or
(b)  if the person brings an appeal or a summary appeal.
The repayment or discharge of the security is limited to one-half of the amount in dispute where
(a)  the person referred to in the first paragraph is a large corporation; or
(b)  the amount in dispute is in respect of an amount that was deducted under any of sections 710 and 752.0.10.6 to 752.0.10.6.2 of the Taxation Act (chapter I-3) and that was claimed in respect of a tax shelter, within the meaning assigned to that expression by section 1079.1 of that Act.
The Minister must repay or discharge the security with all due dispatch.
2000, c. 36, s. 2; 2015, c. 24, s. 1.
10.1. Where a person has given security in guarantee of the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment or discharge of the portion of the security guaranteeing the amount in dispute
(a)  after 120 days have elapsed following notification of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or
(b)  if the person brings an appeal or a summary appeal.
Where the person is a large corporation, the repayment or discharge of the security is limited to one half of the amount in dispute.
The Minister must repay or discharge the security with all due dispatch.
2000, c. 36, s. 2.