Air Travellers Security Charge Act (S.C. 2002, c. 9, s. 5)
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Act current to 2024-12-08 and last amended on 2024-06-20. Previous Versions
AMENDMENTS NOT IN FORCE
— 2024, c. 15, s. 118
118 (1) Subsection 40(4) of the Air Travellers Security Charge Act is replaced by the following:
Restriction
(4) A refund shall not be paid until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act.
(2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.
— 2024, c. 17, ss. 111(1), (20)
Bill C-59
111 (1) Subsections (2) to (34) apply if Bill C-59, introduced in the 1st session of the 44th Parliament and entitled the Fall Economic Statement Implementation Act, 2023 (in this section referred to as the “other Act”), receives royal assent.
(20) On the first day on which both subsection 118(1) of the other Act and section 102 of this Act are in force, subsection 40(4) of the Air Travellers Security Charge Act is replaced by the following:
Restriction
(4) A refund shall not be paid until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act.
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