Canada Pension Plan
Marginal note:Examination of return and notice of assessment
32 The Minister shall, with all due dispatch, examine each return of self-employed earnings and assess the contributions for the year in respect of those earnings 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., 1985, c. C-8, s. 32
- 2016, c. 14, s. 15
- Date modified: