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I-3 - Taxation Act

Section 96.1
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96.1. Notwithstanding sections 1010 to 1011, where a taxpayer has made an election under subsection 2 of section 96, the Minister shall make such reassessments of tax, interest and penalties under this Part as are necessary for any taxation year to take into account that election.
1979, c. 18, s. 8; 2002, c. 40, s. 21; 2009, c. 5, s. 54.
96.1. Notwithstanding sections 1010 to 1011, where a taxpayer has made an election under section 96, the Minister shall make such reassessments of tax, interest and penalties under this Part as are necessary for any taxation year to take into account that election.
1979, c. 18, s. 8; 2002, c. 40, s. 21.
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