Greenhouse Gas Pollution Pricing Act

Marginal note:Assessment

• 108 (1) The Minister may assess a person for any charge or other amount payable by the person under this Part and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person assessed or make any additional assessments that the circumstances require.

• Marginal note:Liability not affected

  (2) The liability of a person to pay an amount under this Part is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

• Marginal note:Minister not bound

  (3) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided.

• Marginal note:Rebate on reassessment

  (4) If a person has paid an amount assessed under this section and the amount paid exceeds the amount determined on reassessment to have been payable by the person, the Minister must provide a rebate to the person equal to the excess and, for the purpose of section 98, the rebate is deemed to have been required to be paid on the day on which the amount was paid to the Minister together with interest on the excess at the prescribed rate for the period beginning on the day the amount was paid by the person and ending on the day the rebate is paid.

• Marginal note:Determination of rebates

  (5) In making an assessment, the Minister may take into account any rebate payable to the person being assessed under this Part. If the Minister does so, the person is deemed to have applied for the rebate under this Part on the day the notice of assessment is sent.

• Marginal note:Interest on cancelled amounts

  (6) Despite subsection (4), if a person has paid an amount of interest or penalty and the Minister waives or cancels that amount under section 100 or 125, the Minister must rebate the amount to the person, together with interest on the amount at the prescribed rate for the period beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that section and ending on the day on which the rebate is paid.

• Marginal note:Restriction on rebates

  (7) An amount under this section must not be rebated 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 Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.