Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 82(2)

E-15 — Excise Tax Act · 3 versions · View current text

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

  1. 2010-12-15 to present available View Source
    Subject to subsection (3), the Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.
    Full text

    Subject to subsection (3), the Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.

  2. 2004-05-14 to 2010-12-15 View Source
    Subject to subsection (3), no proceedings for the recoveryMinister ofmay anynot tax,commence penalty,a interest or other sum payable under this Act shall be commencedproceeding in a court moreto thancollect foura yearstax afterdebt of a person in respect of an amount that may be assessed under this Part, unless when the sumproceeding becomesis payable, unlesscommenced the person by whom the sum is payable has been or may be assessed for that sum under this Part.amount.
    Full text

    Subject to subsection (3), the Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Part, unless when the proceeding is commenced the person has been or may be assessed for that amount.

  3. 2003-01-01 to 2004-05-14 View Source

    Subject to subsection (3), no proceedings for the recovery of any tax, penalty, interest or other sum payable under this Act shall be commenced in a court more than four years after the sum becomes payable, unless the person by whom the sum is payable has been assessed for that sum under this Part.