93.1.8. Notwithstanding section 93.1.1, no person may notify to the Minister a notice of objection to a reassessment or determination under any of sections 421.8, 710.3, 716.0.1, 737.18.4, 7220.127.116.11.1 and 718.104.22.168, subparagraph i of paragraph a.1 of subsection 2 of section 1010 or any of sections 1010.0.0.1, 1010.0.1, 1010.0.2, 1010.0.3, 1012, 1029.8.36.91, 1056.8 and 1079.16 of the Taxation Act (chapter I-3), except in respect of amounts to which those provisions apply.
Notwithstanding section 93.1.1, no person may notify a notice of objection to a reassessment or determination under section 1007.5 of the Taxation Act, except where the reasons for the objection relate to any matter or conclusion specified in any of paragraphs a to c of that section.
However, the first and second paragraphs do not apply where, at the time the notice of reassessment or determination is issued, an objection or appeal was made to an earlier assessment or determination or where the person’s time for notifying a notice of objection or for filing an appeal in respect of an earlier assessment or determination had not expired.
1997, c. 85, s. 358; 1997, c. 86, s. 7; 1999, c. 83, s. 281; 2000, c. 5, s. 299.