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I-3 - Taxation Act

Section 710.3
Disposition versions

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710.3. Notwithstanding sections 1010 to 1011, the Minister shall make such assessments, reassessments or additional assessments of tax, interest or penalties payable under this Part for any taxation year as are necessary to give effect
(a)  to a certificate issued under section 105 of the Cultural Heritage Act (chapter P-9.002) or to a decision of a court resulting from a contestation under section 107 of that Act;
(b)  to a certificate issued under subsection 1 of section 33 of the Cultural Property Export and Import Act (R.S.C. 1985, c. C-51) or to a decision of a court resulting from an appeal under subsection 1 of section 33.1 of that Act; or
(c)  to a certificate issued under section 710.2.5 or 710.2.9 or to a decision of a court resulting from a contestation under section 93.1.15.2 or 93.1.15.3 of the Tax Administration Act (chapter A-6.002).
1997, c. 85, s. 106; 2003, c. 2, s. 190; 2010, c. 31, s. 175; 2011, c. 21, s. 233; 2015, c. 21, s. 233; 2020, c. 12, s. 144.
710.3. Notwithstanding sections 1010 to 1011, the Minister shall make such assessments, reassessments or additional assessments of tax, interest or penalties payable under this Part for any taxation year as are necessary to give effect
(a)  to a certificate issued under section 105 of the Cultural Heritage Act (chapter P-9.002) or to a decision of a court resulting from an appeal under section 107 of that Act;
(b)  to a certificate issued under subsection 1 of section 33 of the Cultural Property Export and Import Act (R.S.C. 1985, c. C-51) or to a decision of a court resulting from an appeal under subsection 1 of section 33.1 of that Act; or
(c)  to a certificate issued under section 710.2.5 or 710.2.9 or to a decision of a court resulting from an appeal under section 93.1.15.2 or 93.1.15.3 of the Tax Administration Act (chapter A-6.002).
1997, c. 85, s. 106; 2003, c. 2, s. 190; 2010, c. 31, s. 175; 2011, c. 21, s. 233; 2015, c. 21, s. 233.
710.3. Notwithstanding sections 1010 to 1011, the Minister shall make such assessments, reassessments or additional assessments of tax, interest or penalties payable under this Part for any taxation year as are necessary to give effect
(a)  to a certificate issued under section 105 of the Cultural Heritage Act (chapter P-9.002) or to a decision of a court resulting from an appeal under section 107 of that Act;
(b)  to a certificate issued under subsection 1 of section 33 of the Cultural Property Export and Import Act (R.S.C. 1985, c. C-51) or to a decision of a court resulting from an appeal under subsection 1 of section 33.1 of that Act; or
(c)  to a certificate issued under section 710.2.5 or to a decision of a court resulting from an appeal under section 93.1.15.2 of the Tax Administration Act (chapter A-6.002).
1997, c. 85, s. 106; 2003, c. 2, s. 190; 2010, c. 31, s. 175; 2011, c. 21, s. 233.
710.3. Notwithstanding sections 1010 to 1011, the Minister shall make such assessments, reassessments or additional assessments of tax, interest or penalties payable under this Part for any taxation year as are necessary to give effect
(a)  to a certificate issued under section 7.14 of the Cultural Property Act (chapter B-4) or to a decision of a court resulting from an appeal under section 7.16 of that Act;
(b)  to a certificate issued under subsection 1 of section 33 of the Cultural Property Export and Import Act (Revised Statutes of Canada, 1985, chapter C-51) or to a decision of a court resulting from an appeal under subsection 1 of section 33.1 of that Act; or
(c)  to a certificate issued under section 710.2.5 or to a decision of a court resulting from an appeal under section 93.1.15.2 of the Tax Administration Act (chapter A-6.002).
1997, c. 85, s. 106; 2003, c. 2, s. 190; 2010, c. 31, s. 175.
710.3. Notwithstanding sections 1010 to 1011, the Minister shall make such assessments, reassessments or additional assessments of tax, interest or penalties payable under this Part for any taxation year as are necessary to give effect
(a)  to a certificate issued under section 7.14 of the Cultural Property Act (chapter B-4) or to a decision of a court resulting from an appeal under section 7.16 of that Act;
(b)  to a certificate issued under subsection 1 of section 33 of the Cultural Property Export and Import Act (Revised Statutes of Canada, 1985, chapter C-51) or to a decision of a court resulting from an appeal under subsection 1 of section 33.1 of that Act; or
(c)  to a certificate issued under section 710.2.5 or to a decision of a court resulting from an appeal under section 93.1.15.2 of the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 85, s. 106; 2003, c. 2, s. 190.
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