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I-3 - Taxation Act

Section 1029.8.61.46
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1029.8.61.46. The Minister may at any time assess the cohabiting spouse of an individual in respect of an amount payable under section 1029.8.61.45, and this Book applies, with the necessary modifications, to that assessment as if it had been made under Title II.
2005, c. 1, s. 257; 2010, c. 25, s. 180.
1029.8.61.46. The Minister may at any time assess the cohabiting spouse of an individual in respect of an amount payable under section 1029.8.61.45, and Book IX applies, with the necessary modifications, to that assessment as if it had been made under Title II of that Book IX.
2005, c. 1, s. 257.
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