CTHRepealedLegislation
Sales Tax (Old Law) Regulations
69Persons to take necessary steps to furnish information
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69 Persons to take necessary steps to furnish information
Where, in pursuance of section 23 of the Sales Tax Assessment Act (No. 1) 1930-1953, a person is required by the Commissioner to furnish the Commissioner with any information, that person:
(a) shall take all steps necessary to ensure that the information required to be furnished is received by the Commissioner at the place at which the requirement is made; and
(b) shall be deemed not to have furnished the Commissioner with the information until the information has been received by the Commissioner at the place at which the requirement is made.