65. A reassessment made by the Minister pursuant to section 63 is not invalid by reason only of not having been made in the seven-year period prescribed in paragraph 2 of section 43, where that paragraph applies, or in the four-year period prescribed in paragraph 3 of section 43, in other cases.
1975, c. 30, s. 65; 1985, c. 39, s. 17; 1994, c. 47, s. 58.