| http://www.w3.org/ns/prov#value | - ct and the Income Tax Act before the day on which notice of the assessment is sent to the person.Marginal note:Deemed claim or application(8) If, in assessing any duty, interest or other amount payable by a person under this Act, the Minister applies or refunds an amount under subsection (3), (4) or (5),(a) the person is deemed to have claimed the amount in a return or application filed under this
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