Assessor’s Rules of Procedure (SOR/2003-293)
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Regulations are current to 2026-09-30 and last amended on 2007-05-17. Previous Versions
Marginal note:Extension of time limits
7 If adhering to a time limit fixed by these Rules would cause unfairness to a party, the Assessor may extend the time limit either before or after the end of the time limit.
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