Government of Canada / Gouvernement du Canada
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Canada Pension Plan

Version of section 32 from 2003-01-01 to 2017-03-02:

Marginal note:Examination of return and notice of assessment

 The Minister shall, with all due dispatch, examine each return of self-employed earnings and assess the contribution for the year in respect thereof 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.

  • R.S., c. C-5, s. 33

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