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Excise Act, 2001

Version of section 165 from 2003-01-01 to 2003-06-18:


Marginal note:Small amounts owing

  •  (1) If, at any time, the total of all unpaid amounts owing by a person to the Receiver General under this Act does not exceed a prescribed amount, the amount owing by the person is deemed to be nil.

  • Marginal note:Small amounts payable

    (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed a prescribed amount, the Minister is not required to pay any of the amounts payable. The Minister may apply those amounts against a liability of the person.

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