A-6.002 - Tax Administration Act

Full text The rights which this division confers on a person may be exercised by the person’s representative or by a person who is authorized by law to represent the person or who, pursuant to an Act, is administering, winding up or controlling the property or business of the person concerned.
For the purposes of the first paragraph, the representative of a person concerned is
(a)  in the case of a natural person, the person who proves that he or she is the representative of the person concerned, that he or she is the person having parental authority or, where the person concerned is deceased, that he or she is the liquidator of the succession;
(b)  in the case of a corporation, the president, vice-president, secretary or treasurer of the corporation, a person authorized by the board of directors of the corporation or another person who is authorized by any of those persons;
(c)  in the case of a corporation that has been dissolved or struck off the register, in addition to a person authorized by law, a person who was, immediately before the dissolution or striking off, a person referred to in paragraph b or a person authorized by the person to whom all of the voting shares of the corporation belonged immediately before its dissolution or striking off;
(d)  in the case of a partnership, one of the partners or, where the partnership has been dissolved, a person who was a partner immediately before its dissolution, or a person expressly authorized;
(e)  in the case of a trust, one of the trustees.
2002, c. 5, s. 7.