Versions of s. 301(1)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2010-07-12 to present available View Source

Where an assessment is issued to a person in respect of net tax for a reporting period of the person, an amount (other than net tax) that became payable or remittable by the person during a reporting period of the person or a rebate of an amount paid or remitted by the person during a reporting period of the person, for the purposes of this section, the person is a specified person in respect of the assessment or a notice of objection to the assessment if

Full text

Where an assessment is issued to a person in respect of net tax for a reporting period of the person, an amount (other than net tax) that became payable or remittable by the person during a reporting period of the person or a rebate of an amount paid or remitted by the person during a reporting period of the person, for the purposes of this section, the person is a specified person in respect of the assessment or a notice of objection to the assessment if
2003-01-01 to 2010-07-12 View Source

Where an assessment is issued to a person in respect of net tax for a reporting period of the person, an amount (other than net tax) that became payable or remittable by the person during a reporting period of the person or a rebate of an amount paid or remitted by the person during a reporting period of the person, for the purposes of this section, the person is a specified person in respect of the assessment or a notice of objection to the assessment if