A-6.002 - Tax Administration Act

Full text
59.5.9. (Repealed).
2001, c. 51, s. 241; 2005, c. 1, s. 315.
59.5.9. If, in an appeal under this Act, a penalty is in issue, the burden of establishing the facts referred to in section 59.3 or sections 59.5.1 to 59.5.8 is on the Minister.
2001, c. 51, s. 241.