Select Luxury Items Tax Act — S-8.35 148
Definitions 148 (1) The following definitions apply in this section. assessed period of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means (a) if the hearing date is before the last day of the particular reporting period, the period beginning on the first day of the particular reporting period and ending on the assessment date; and (b) in any other case, the particular reporting period. ( période visée ) assessment date , in respect of an authorization under subsection (2), means the day immediately before the hearing date. ( date de cotisation ) hearing date , in respect of an authorization under subsection (2), means the day on which a judge hears the application for the authorization. ( date d’audience ) Authorization to assess and take collection action (2) Despite section 139 , if, on ex parte application by the Minister relating to a particular reporting period of a person, a judge is satisfied that there are reasonable grounds to believe that the net tax for the period, determined without reference to this section, would be a positive amount and that the collection of all or any part of that net tax would be jeopardized by a delay in its collection, the judge must, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to, without delay, (a) assess the net tax for the assessed period, determined in accordance with subsection (3); and (b) take any of the actions described in sections 141 to 146 in respect of that amount. Effect of authorization (3) For the purposes of this Act, if an authorization is granted under subsection (2) in respect of an application relating to a particular reporting period of a person, (a) if the hearing date is before the last day of the particular reporting period, the following periods are each deemed to be a separate reporting period of the person: (i) the assessed period, and (ii) the period beginning on the hearing date and ending on the last day of the particular reporting period; (b) the day on or before which the person is required to file a return under section 55 for the assessed period is deemed to be the hearing date; (c) the net tax for the assessed period is deemed to be equal to the amount that would be the net tax for the period if, on the assessment date, the person were to claim in a return filed under section 55 for the period all amounts, each of which is an amount that the person would be entitled on that day to claim as a rebate under Subdivision A of Division 4 of Part 1 or a negative amount that is required to be added in determining the net tax for the period; (d) the net tax for the assessed period is deemed to have become due to the Receiver General on the hearing date; (e) if, in assessing the net tax for the assessed period, the Minister takes into account an amount that the person would be entitled to claim as a rebate under Subdivision A of Division 4 of Part 1 or a negative amount that is required to be added in determining the net tax for the period, the person is deemed to have claimed the amount in a return filed under section 55 for the assessed period; and (f) sections 82 , 107 , 116 , 117 and 119 apply as if the net tax for the assessed period were not required to be paid, and the return for that period were not required to be filed, until the last day of the period described in subsection (9). Affidavits (4) Statements contained in an affidavit filed in the context of an application under this section may be based on belief in which case it must include the grounds for that belief. Service of authorization and notice of assessment (5) An authorization granted under subsection (2) in respect of a person must be served by the Minister on the person within 72 hours after it is granted, except if the judge orders the authorization to be served at some other time specified in the authorization, and a notice of assessment for the assessed period must