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A-6.002 - Tax Administration Act

Section 30
Disposition versions

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30. The interest payable on a refund under a fiscal law or on the amount of such a refund allocated in accordance with section 31 to a payment that the person to whom the refund is owing must make under a fiscal law, is computed for the period ending on the date the amount is refunded or allocated and commencing on the earliest of,
(a)  in the case of an application for a refund, the 46th day after the Minister receives the application;
(b)  in the case of a refund, without an application, determined by the Minister, on the date of the notice sent in that regard; and
(c)  in the case of a refund of duties, interest or penalties paid following a notice of assessment, the day on which the duties, interest or penalties were paid.
However, no interest is payable if the amount thereof is less than $1.
1972, c. 22, s. 30; 1981, c. 12, s. 22; 1981, c. 24, s. 17; 1982, c. 38, s. 24; 1989, c. 5, s. 251; 1991, c. 8, s. 106; 1992, c. 1, s. 216; 1992, c. 31, s. 14; 2001, c. 52, s. 8.
30. The interest payable on a refund under a fiscal law or on the amount of such a refund allocated in accordance with section 31 to a payment that the person to whom the refund is owing must make under a fiscal law, is computed for the period ending on the date the amount is refunded or allocated and commencing,
(a)  in the case of an application for a refund, on the forty-sixth day after the Minister receives the application;
(b)  in the case of a refund, without an application, determined by the Minister, on the date of the notice sent in that regard; and
(c)  in the case of a repayment of duties paid following a notice of assessment, the day on which the duties were paid.
However, no interest is payable if the amount thereof is less than $1.
1972, c. 22, s. 30; 1981, c. 12, s. 22; 1981, c. 24, s. 17; 1982, c. 38, s. 24; 1989, c. 5, s. 251; 1991, c. 8, s. 106; 1992, c. 1, s. 216; 1992, c. 31, s. 14.
30. Where the Minister, by reason of the application of a fiscal law, makes a refund on which interest is payable or where, in accordance with section 31, he allocates the amount of such a refund to a payment that the person to whom the refund is owing must make under a fiscal law, that amount bears interest at the rate fixed under section 28.
That interest, pursuant to any Act referred to in the second paragraph of section 95, is computed, notwithstanding section 1052 of the Taxation Act (chapter I-3), for the period ending on the day the amount is refunded and commencing,
(a)  in the case of an application for a refund, on the thirty-first day after the application;
(b)  in the case of a refund, without an application, established through a notice of assessment, on the date of the notice; and
(c)  in the case of a repayment of duties paid following a notice of assessment, the day on which the duties were paid.
However, no interest is payable if the amount thereof is less than $1.
1972, c. 22, s. 30; 1981, c. 12, s. 22; 1981, c. 24, s. 17; 1982, c. 38, s. 24; 1989, c. 5, s. 251; 1991, c. 8, s. 106; 1992, c. 1, s. 216.
30. Where the Minister, by reason of the application of a fiscal law, makes a refund on which interest is payable or where, in accordance with section 31, he allocates the amount of such a refund to a payment that the person to whom the refund is owing must make under a fiscal law, that amount bears interest at the rate fixed under section 28.
Where the refund is owing to a corporation or allocated to another liability, the rate fixed under section 28 is reduced by two percentage points.
That interest, pursuant to any Act referred to in the second paragraph of section 95, is computed, notwithstanding section 1052 of the Taxation Act (chapter I-3), for the period ending on the day the amount is refunded and commencing,
(a)  in the case of an application for a refund, on the thirty-first day after the application;
(b)  in the case of a refund, without an application, established through a notice of assessment, on the date of the notice; and
(c)  in the case of a repayment of duties paid following a notice of assessment, the day on which the duties were paid.
However, no interest is payable if the amount thereof is less than $1.
1972, c. 22, s. 30; 1981, c. 12, s. 22; 1981, c. 24, s. 17; 1982, c. 38, s. 24; 1989, c. 5, s. 251; 1991, c. 8, s. 106.
30. When the Minister, by reason of the application of a fiscal law, makes a refund on which interest is payable or when, in accordance with section 31, he allocates the amount of such a refund to a payment that the person to whom the refund is owing must make under a fiscal law, that amount bears interest at the rate fixed under section 28. That interest, pursuant to any Act referred to in the second paragraph of section 95, is computed, notwithstanding section 1052 of the Taxation Act (chapter I-3) for the period ending on the day the amount is refunded or allocated and commencing,
(a)  in the case of an application for a refund, on the thirty-first day after the application;
(b)  in the case of a refund, without an application, established through a notice of assessment, on the date of the notice; and
(c)  in the case of a repayment of duties paid following a notice of assessment, the day on which the duties were paid.
However, no interest is payable if the amount thereof is less than $1.
1972, c. 22, s. 30; 1981, c. 12, s. 22; 1981, c. 24, s. 17; 1982, c. 38, s. 24; 1989, c. 5, s. 251.
30. When the Minister, by reason of the application of a fiscal law, makes a refund on which interest is payable or when, in accordance with section 31, he allocates the amount of such a refund to a payment that the person to whom the refund is owing must make under a fiscal law, that amount bears interest at the rate fixed under section 28. That interest, pursuant to any Act referred to in the second paragraph of section 95, is computed, notwithstanding section 1052 of the Taxation Act (chapter I-3) for the period ending on the day the amount is refunded or allocated and commencing,
(a)  in the case of an application for a refund, on the sixty-first day after the application;
(b)  in the case of a refund, without an application, established through a notice of assessment, on the date of the notice; and
(c)  in the case of a repayment of duties paid following a notice of assessment, the day on which the duties were paid.
However, no interest is payable if the amount thereof is less than $1.
1972, c. 22, s. 30; 1981, c. 12, s. 22; 1981, c. 24, s. 17; 1982, c. 38, s. 24.
30. When the Minister, by reason of the application of a fiscal law, makes a refund on which interest is payable or when, in accordance with section 31, he allocates the amount of such a refund to a payment that the person to whom the refund is owing must make under a fiscal law, that amount bears interest at the rate fixed under section 28. That interest, pursuant to any Act referred to in the second paragraph of section 95, is computed, notwithstanding section 1052 of the Taxation Act (chapter I-3) for the period ending on the day the amount is refunded or allocated and commencing,
(a)  in the case of an application for a refund, on the sixty-first day after the application;
(b)  in the case of a refund, without an application, established through a notice of assessment, on the date of the notice.
However, no interest is payable if the amount thereof is less than $1.
1972, c. 22, s. 30; 1981, c. 12, s. 22; 1981, c. 24, s. 17.
30. When the Minister, by reason of the application of a fiscal law, makes a refund on which interest is payable or when, in accordance with section 31, he allocates the amount of such a refund to another payment that must be made by a creditor of the department, that amount bears interest at the rate fixed under section 28. That interest, pursuant to any Act referred to in the second paragraph of section 95, is computed, notwithstanding section 1052 of the Taxation Act (chapter I-3), for the period ending on the day the amount is refunded or allocated and commencing,
(a)  in the case of an application for a refund, on the sixty-first day after the application;
(b)  in the case of a refund, without an application, established through a notice of assessment, on the date of the notice.
However, no interest is payable if the amount thereof is less than $1.
1972, c. 22, s. 30; 1981, c. 12, s. 22.
30. When the Minister, by reason of the application of a fiscal law, makes a refund on which interest is payable or when, instead of making such refund, he applies the amount thereof, in accordance with section 31, to another payment that must be made under a fiscal law, such amount shall bear interest at the rate fixed under section 28.
However, no interest is payable if the amount thereof is less than $1.
1972, c. 22, s. 30.
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