Version of section 97.27 from 2002-12-31 to 2005-12-11:
Marginal note:Refund may be applied against liabilities
97.27 The Minister may, if a person is or is about to become liable to make any payment to Her Majesty in right of Canada or in right of a province, apply the amount of any drawback, refund or relief granted under section 74 or 76 of this Act or section 89, 101 or 113 of the Customs Tariff to that other liability and notify the person of that action.
- 2001, c. 25, s. 58
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