Excise Tax Act
Marginal note:Restriction on rebate
263.02 A rebate under this Part shall not be paid to a person at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Underused Housing Tax Act have been filed with the Minister.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2006, c. 4, s. 145
- 2022, c. 5, s. 18
- Date modified: