Softwood Lumber Products Export Charge Act, 2006

Marginal note:Refund of payment

• 41 (1) If a person has paid an amount as or on account of, or that was taken into account as, a charge, a penalty, interest or other obligation under this Act in circumstances where the amount was not payable by the person, whether the amount was paid by mistake or otherwise, the Minister shall, subject to subsections (2) and (3), pay a refund of that amount to the person.

• Marginal note:Restriction

  (2) A refund in respect of an amount shall not be paid under subsection (1) to a person to the extent that the Minister has assessed the person for the amount under section 50.

• Marginal note:Application for refund

  (3) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in prescribed form and containing prescribed information within two years after the day on which the amount was paid by the person.

• Marginal note:Extension

  (3.1) Despite subsection (3), the Minister may at any time extend, in writing, the time for filing an application for a refund for the payment of the increase of the amount of the charge referred to in subsection 14(1).

• Marginal note:One application per reporting period

  (4) Subject to subsection (5), not more than one application for a refund under this section may be made by a person in any reporting period.

• Marginal note:Application by branches and divisions

  (5) If a person who is entitled to a refund under this section is engaged in one or more activities in separate branches or divisions and is authorized under subsection 30(2) to file separate returns in relation to a branch or division, the person may file separate applications under this section in respect of the branch or division but not more than one application for a refund under this section in respect of the branch or division may be made by the person in any reporting period.