Air Travellers Security Charge Act
Marginal note:Assessment of refund
40 (1) On receipt of an application made by a person for a refund under this Act, the Minister shall, without delay, consider the application and assess the amount of the refund, if any, payable to the person.
(2) The Minister may reassess or make an additional assessment of the amount of a refund despite any previous assessment of the amount of the refund.
(3) If on assessment under this section the Minister determines that a refund is payable to a person, the Minister shall pay the refund to the person.
(4) A refund shall not be paid 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 this Act, the Excise Tax Act, the Income Tax Act, the Excise Act, 2001 and the Underused Housing Tax Act.
(5) If a refund is paid to a person, the Minister shall pay interest at the prescribed rate to the person on the refund for the period beginning on the day that is 30 days after the day on which the application for the refund is filed with the Minister and ending on the day on which the refund is paid.
- 2002, c. 9, s. 5 “40”
- 2006, c. 4, s. 104
- 2022, c. 5, s. 31
- Date modified: