Statute
Section 32 — Canada Pension Plan: Examination of return and notice of assessment
Text of the provision Official document
The Minister shall, with all due dispatch, examine each return of self-employed earnings and assess the contributions for the year in respect of those earnings and the interest and penalties, if any, payable, and, after the examination, shall send a notice of assessment to the person by whom the return was filed.
Official source: laws-lois.justice.gc.ca
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