Review Registers
26(1)The Director shall maintain Review Registers.
26(2)The Director shall enter in a Review Register
(a)
a full description of a request for review of assessment made under subsection 25(1),
(b)
the Director’s decision in respect to the request for review of assessment, and
(c)
the Director’s reasons for the decision in respect to the request for review of assessment.
26(3)Each entry in a Review Register shall be signed for the Director by any person designated by him to act on his behalf.
26(4)The Review Registers shall be open to public inspection in the form and manner that the Director considers appropriate and may be available electronically.
1965-66, c.110, s.25; 1967, c.25, s.17; 1983, c.12, s.25; 1989, c.N-5.01, s.31; 2008, c.56, s.8; 2014, c.36, s.3