Thank you, Mr. Chairman. Mr. Chairman, first of all in the definition of "assessment." "Assessment" means "an assessment, reassessment and additional assessment made under this act." That includes the confirmation of variation of an assessment under subsection 32(6). I guess that means we may assess, reassess or make any additional assessments to an employer at any time. That the Minister may assess, reassess or make any additional assessments on an employer at any time where there is misrepresentation attributed to neglect, carelessness or wilful default or fraud or be within six years later of the time the return should have been filed or when it was actually filed. Thank you, Mr. Chairman.
John Pollard on Bill 27: Payroll Tax Act, 1993
In the Legislative Assembly on April 2nd, 1993. See this statement in context.
Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters
April 2nd, 1993
Page 1464
John Pollard Hay River
See context to find out what was said next.