35(1)
Where income to which this section applies is received in a year of assessment subsequent to that for which it is assessable, an assessment to income tax as respects that income may be made at any time not more than 4 years after the end of the year of assessment in which it was received.
35(2)
This section applies to—
(a) employment income,
(b) pension income, and
(c) social security income.