S-3.1.1 - Act respecting income security

Section 61 Disposition versions

1995-06-22

61. The Minister of Revenue may reassess the amount of an adult’s benefits

(1)  within three years after the date of mailing of a notice under section 58 or 59;

(2)  at any time, if the adult who filed the return or statement misrepresented the facts by negligence or by willful omission, or if he has committed a fraudulent act in filing such return or statement or in furnishing any other information required by law;

(3)  where, following an opposition served or an appeal filed by the adult, his spouse or a dependent child in respect of an assessment established under the Taxation Act (chapter I-3), the reassessment also affects the total income of, or the amounts received as work income replacement by, one of such persons;

(4)  where a reassessment established under the Taxation Act (chapter I-3) results in an increase in the amount of the benefits.

1988, c. 51, s. 61; 1993, c. 64, s. 241; 1995, c. 36, s. 25.

1993-12-17

61. The Minister of Revenue may reassess the amount of an adult’s benefits

(1)  within three years after the date of mailing of a notice under section 58 or 59;

(2)  at any time, if the adult who filed the return or statement misrepresented the facts by negligence or by willful omission, or if he has committed a fraudulent act in filing such return or statement or in furnishing any other information required by law;

(3)  where, following an opposition served or an appeal filed by the adult, his spouse or a dependent child in respect of an assessment established under the Taxation Act (chapter I-3), the change in the assessment also affects the total income of, or the amounts received as work income replacement by, one of such persons.

1988, c. 51, s. 61; 1993, c. 64, s. 241.

1988-12-22

61. The Minister of Revenue may reassess the amount of an adult’s benefits

(1)  within three years after the date of mailing of a notice under section 58 or 59;

(2)  at any time, if the adult who filed the return or statement misrepresented the facts by negligence or by willful omission, or if he has committed a fraudulent act in filing such return or statement or in furnishing any other information required by law;

(3)  where, following an opposition served or an appeal filed by the adult, his spouse or a dependent child in respect of an assessment established under the Taxation Act (chapter I-3), the change in the assessment also affects the total income of one of such persons.

1988, c. 51, s. 61.