Department of Justice
www.justice.gc.ca
Full Document:
Act current to 2012-05-14
— 1993, c. 24, s. 149(2)
(2) Subsection (1) applies with respect to refunds of tax (within the meaning assigned by subsection 2(1) of the said Act) in respect of the 1992 and subsequent taxation years (within the meaning assigned by section 249 of the Income Tax Act).
— 1993, c. 24, s. 150(2)
(2) Subsection (1) applies after 1991.