13. Determination in regard to tax

(1) In this Regulation a “determination” means a determination made for the purposes of section 51 of the Act.

(2) A determination shall—

(a) be in writing,

(b) contain the particulars of the determination,

(c) be signed by the officer making the determination, and

(d) specify the date as on and from which the determination has effect.

(3) Determinations concerning 2 or more matters may be included in the same document.