Marginal note:Assessment before collection
97.47 (1) The Minister may not collect an amount under section 97.44 unless that amount has been assessed.
Marginal note:Payment of remainder
(2) An amount that is unpaid by a person and the subject of a notice of assessment is payable immediately by the person to the Receiver General.
Marginal note:Security if objection or appeal
(3) If a person objects to or appeals from an assessment under this Part, the Minister shall accept security, in an amount and a form satisfactory to the Minister, given by or on behalf of the person, for the payment of any amount that is in controversy.
- 2001, c. 25, s. 58
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