H-4.2 - Petroleum Resources Act

Full text
196. Once a recovery certificate has been issued, the Minister of Revenue applies, in accordance with section 31 of the Tax Administration Act (chapter A-6.002), a refund due to a person under a fiscal law to the payment of an amount owed by them under this Act.
That application interrupts the prescription provided for in the Civil Code with regard to the recovery of an amount owed.
2016, c. 35, s. 232016, c. 35, s. 23.
Not in force
196. Once a recovery certificate has been issued, the Minister of Revenue applies, in accordance with section 31 of the Tax Administration Act (chapter A-6.002), a refund due to a person under a fiscal law to the payment of an amount owed by them under this Act.
That application interrupts the prescription provided for in the Civil Code with regard to the recovery of an amount owed.
2016, c. 35, s. 232016, c. 35, s. 23.