Marginal note:Restriction on refunds and credits
77 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act 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 the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge 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.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. E-15, s. 77
- R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 33, 34
- 2006, c. 4, s. 126
- 2022, c. 5, s. 14
- 2022, c. 10, s. 140
- 2022, c. 10, s. 173
- 2024, c. 15, s. 101
- 2024, c. 17, s. 85
- 2024, c. 17, s. 111
- Date modified: