Statute
Section 121.1 — Excise Tax Act: Application of anti-avoidance rule
Text of the provision Official document
Section 274 applies to this Part with such modifications as the circumstances require, and for that purpose every reference in that section to “an assessment, a reassessment or an additional assessment” shall be read as a reference to “an assessment, a reassessment, an additional assessment, a determination or a redetermination”.
Official source: laws-lois.justice.gc.ca
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