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I-3 - Taxation Act
Section 1029.8.36.53.14
Disposition versions
1029.8.36.53.14. (Repealed).
2007, c. 12, s. 184; 2012, c. 8, s. 216; 2021, c. 182021, c. 18, s. 122.
1029.8.36.53.14. (Repealed).
1029.8.36.53.14. For the purposes of this division, if the Minister of Agriculture, Fisheries and Food replaces or revokes a certificate issued to an eligible taxpayer or a partnership, in respect of an eligible facility, the following rules apply:
(a) the replaced certificate is null from the time it was issued or deemed issued, and the new certificate is deemed to have been issued at that time; and
(b) the revoked certificate is null from the time the revocation becomes effective.
The revoked certificate referred to in the first paragraph is deemed not to have been issued as of the effective date specified in the notice of revocation.
