14ASpecial assessments

14A Special assessments

(1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of a specified act done, or a specified transaction or operation effected, by the taxpayer. (2) A request under subsection (1) shall be in writing and shall be lodged with the Commissioner not later than 21 days after the close of the month within which the act was done or the transaction or operation was effected or within such further period as the Commissioner allows. (3) The Commissioner shall comply with each request made under subsection (1). (4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).