I-3 - Taxation Act

Section 1007 Disposition versions

2011-04-01

1007. Paragraph f of section 312, paragraph e of section 336, the provisions of this Book and Chapters III.1 and III.2 of the Tax Administration Act (chapter A-6.002), as they relate to an assessment or reassessment and to a determination or redetermination of tax, apply, with the necessary modifications, to a determination or redetermination of an amount under this Book.

However, sections 1005 and 1008 do not apply to determinations made under sections 1006 and 1006.1, and an original determination of a taxpayer’s loss referred to in section 1006 for a taxation year may be made by the Minister only at the request of the taxpayer.

1977, c. 26, s. 109; 1978, c. 26, s. 204; 1990, c. 59, s. 340; 1995, c. 63, s. 261; 1997, c. 85, s. 235; 1998, c. 16, s. 251; 2010, c. 31, s. 175.

2006-03-01

1007. Paragraph f of section 312, paragraph e of section 336, the provisions of this Book and Chapters III.1 and III.2 of the Act respecting the Ministère du Revenu (chapter M-31), as they relate to an assessment or reassessment and to a determination or redetermination of tax, apply, with the necessary modifications, to a determination or redetermination of an amount under this Book.

However, sections 1005 and 1008 do not apply to determinations made under sections 1006 and 1006.1, and an original determination of a taxpayer’s loss referred to in section 1006 for a taxation year may be made by the Minister only at the request of the taxpayer.

1977, c. 26, s. 109; 1978, c. 26, s. 204; 1990, c. 59, s. 340; 1995, c. 63, s. 261; 1997, c. 85, s. 235; 1998, c. 16, s. 251.