Greenhouse Gas Pollution Pricing Act — G-11.55 111
Limitation period for assessments 111 (1) Subject to subsections (3) to (7) and (10), no assessment in respect of any charge or other amount payable by a person under this Part must be made more than four years after it became payable by the person under this Part. Period for assessment of rebate (2) Subject to subsections (3) to (7) and (10), an assessment under subsection 109 (1) of the amount of a rebate may be made at any time, but a reassessment or additional assessment under section 109 or an assessment under subsection 109 (3) in respect of an amount paid or applied as a rebate or of an amount paid or applied as interest in respect of an amount paid or applied as a rebate is not to be made more than four years after the day the application for the rebate was filed in accordance with this Part. Exception — objection or appeal (3) A variation of an assessment, or a reassessment, in respect of any charge or other amount payable under this Part by a person may be made at any time if the variation or reassessment is made (a) to give effect to a decision on an objection or appeal; (b) with the written consent of an appellant to dispose of an appeal; or (c) to give effect to an alternative basis or argument advanced by the Minister under subsection (7). Exception — neglect or fraud (4) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter, (a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or (b) committed fraud with respect to a return or an application for a rebate filed under this Part. Exception — other period (5) If, in making an assessment, the Minister determines that a person has paid in respect of any matter an amount as or on account of a charge, or net charge, payable for a particular reporting period of the person that was in fact payable for another reporting period of the person, the Minister may at any time make an assessment for that other period in respect of that matter. Exception — adjustment to rebate (6) If the result of a reassessment on an objection to, or a decision on an appeal from, an assessment is to reduce the amount of a charge, or net charge, payable by a person and, by reason of the reduction, any rebate claimed by the person for a reporting period, or in an application for a rebate, should be reduced, the Minister may at any time assess or reassess that reporting period or that application for rebate, as the case may be, only for the purpose of taking the reduction of charge into account in respect of the rebate. Alternative basis or argument (7) The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable by a person under this Part, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless, on an appeal under this Part, (a) there is relevant evidence that the person is no longer able to adduce without leave of the court; and (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced. Limitation (8) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (7) in support of a particular assessment of the person, the Minister is not to reassess for an amount that is greater than the total amount of the particular assessment. Exception (9) Subsection (8) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Part at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Part were read without reference to subsection (7). Exception — waiver (10) An assessment in respect of any matter specified in a waiver filed under subsection (11) may be made at any time within the p