Equalisation levy administration adopts income tax procedural, enforcement and recovery mechanisms where applicable. Specified procedural, enforcement and remedial provisions of the Income tax Act - including assessment, investigation, recovery, refund, procedural rules and sanctioning mechanisms - shall, so far as may be, apply to the equalisation levy in the same manner as they apply to income tax.
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Provisions expressly mentioned in the judgment/order text.
Equalisation levy administration adopts income tax procedural, enforcement and recovery mechanisms where applicable.
Specified procedural, enforcement and remedial provisions of the Income tax Act - including assessment, investigation, recovery, refund, procedural rules and sanctioning mechanisms - shall, so far as may be, apply to the equalisation levy in the same manner as they apply to income tax.
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