Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 87(1)

E-15 — Excise Tax Act · 2 versions · View current text

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

  1. 2007-04-01 to present available View Source
    NotwithstandingDespite section 86, whereif it may reasonably be considered that the collection of any sum for which a person has been assessed would be jeopardized by a delay under that section and the Minister has, by a notice served personally or by registered or certified mail, so advised that person and directed himthem to pay that sum or any part thereof,of it, the Minister may forthwithwithout delay take any of the actions described in paragraphs 86(4)(a) to (d)(c) with respect to that sum or part.
    Full text

    Despite section 86, if it may reasonably be considered that the collection of any sum for which a person has been assessed would be jeopardized by a delay under that section and the Minister has, by a notice served personally or by registered or certified mail, so advised that person and directed them to pay that sum or any part of it, the Minister may without delay take any of the actions described in paragraphs 86(4)(a) to (c) with respect to that sum or part.

  2. 2003-01-01 to 2007-04-01 View Source

    Notwithstanding section 86, where it may reasonably be considered that the collection of any sum for which a person has been assessed would be jeopardized by a delay under that section and the Minister has, by a notice served personally or by registered or certified mail, so advised that person and directed him to pay that sum or any part thereof, the Minister may forthwith take any of the actions described in paragraphs 86(4)(a) to (d) with respect to that sum or part.