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  1. Softwood Lumber Products Export Charge Act, 2006 - S.C. 2006, c. 13 (Section 53)
    Marginal note:Limitation period for assessments

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    • Marginal note:Exception — neglect or fraud

      (3) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter,

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      • (b) committed fraud with respect to a return or an application for a refund filed under this Act.


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