Representative assessee recovery rights permit reclaiming tax paid or retaining funds pending settlement under an Assessing Officer certificate.

A representative assessee who pays tax may recover it from the principal or retain an equal amount from moneys held for the principal. A person who may be assessed as a representative assessee may retain an estimated liability from money payable to the principal. If there is disagreement, the representative assessee may obtain a certificate from the Assessing Officer authorising retention pending final settlement. Recovery at final settlement cannot exceed the certified amount, except where the representative assessee holds additional assets of the principal.

---

---

---