I think it would be better phraseology to say " the amount of the tax to be paid by any person." I therefore move:
That subsection 2 be amended by inserting the words " of the tax " after the word " amount " in line 34, and by striking out the words "for the tax " in line 35.
Subsection 2 will then read:
The minister shall not be bound by any return or information supplied by or on behalf of a taxpayer, and, notwithstanding such return of information, or if no return has been made, the minister may determine the amount of the tax to be paid by any person.
The minister may, if-he thinks fit, take the accounting period as the period ending on the date on which the ownership has so changed and assess the tax on the person who owned or carried on the business or acted as agent for the person carrying on the business at that date.
As I understand it, he does not take the right to levy the tax on the business itself, no matter who may be carrying it on. If he did so, the person who purchased would be very careful to see that he had deducted the amount that was liable for the tax from the purchase price, as is usually done in a transfer of real estate.