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I-3 - Taxation Act

Section 752.0.10.4.0.7
Disposition versions

Full text
752.0.10.4.0.7. The Minister of Culture and Communications shall with all due dispatch make a determination of the fair market value of a property that is the subject of a request referred to in section 752.0.10.4.0.6 and give notice of the determination in writing to the individual who has disposed of, or who proposes to dispose of, the property.
However, no such determination is made if the request is received by the Minister of Culture and Communications more than three years after the end of the individual’s taxation year in which the disposition occurred.
2015, c. 21, s. 284.
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