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Excise Tax Act

Version of section 77 from 2007-04-01 to 2022-06-08:

Marginal note:Restriction on refunds and credits

 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the Excise Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act and the Income Tax Act.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 77
  • R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 33, 34
  • 2006, c. 4, s. 126

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