A-6.002 - Tax Administration Act

Full text
32.1. Where interest was paid on an amount in dispute that was refunded pursuant to section 21.0.1 and it is subsequently established that a person is required to pay all or a part of the amount refunded, the interest on that amount owed by the person is payable from the date on which it was paid or allocated by the Minister, and the Minister may at any time assess the person in respect of such interest.
2000, c. 36, s. 9.