Underused Housing Tax Act — U-0.5 36
Limitation period for assessments 36 (1) Subject to subsections (2) to (6) and (9), no assessment in respect of an amount of tax or other amount payable by a person under this Act must be made more than four years after it became payable by the person under this Act. Exception — objection or appeal (2) A variation of an assessment, or a reassessment, in respect of an amount of tax or other amount payable by a person under this Act 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 (6). Exception — neglect or fraud (3) 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 filed under this Act. Exception — other year (4) 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 tax payable for a particular calendar year of the person that was in fact payable for another calendar year of the person, the Minister may at any time make an assessment for that other year in respect of that matter. Exception — failure to file return (5) An assessment in respect of a residential property of a person for a calendar year may be made at any time if the person to be assessed has not filed a return in respect of that property for the calendar year. Alternative basis or argument (6) 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 Act, at any time after the period otherwise limited by subsection (1) for making the assessment unless, on an appeal under this Act, (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 (7) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (6) 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 (8) Subsection (7) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Act at any time after the period otherwise limited by subsection (1) for making the reassessment if this Act were read without reference to subsection (6). Exception — waiver (9) An assessment in respect of any matter specified in a waiver filed under subsection (10) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (11), in which case an assessment may be made at any time during the 180 days that the waiver remains in effect. Filing waiver (10) Any person may, within the time otherwise limited by subsection (1) for an assessment, waive the application of subsection (1) by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection. Revoking waiver (11) Any person that has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for 180 days after the day on which the notice is filed.