Excise Act, 2001
Marginal note:Amounts owing of $2 or less in total
Marginal note:Amounts payable of $2 or less in total
(2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister shall apply those amounts against any amount owing, at that time, by the person to Her Majesty under this Act. However, if the person, at that time, does not owe any amount to Her Majesty, those amounts are deemed to be nil.
- 2002, c. 22, s. 165
- 2003, c. 15, s. 91
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