20.9. A person is entitled to the reimbursement of the tax paid by him in respect of an amount reimbursed to him under the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
Notwithstanding the first paragraph, no person is entitled to the reimbursement of the tax paid by him in respect of an amount refunded or credited to him under Part VIII or IX of the Excise Tax Act, unless the amount is an amount described in section 232 or 261 of the said Act.
1986, c. 15, s. 23; 1990, c. 60, s. 23.