19. Subject to the second paragraph of section 4 and section 45, the Minister shall pay the real estate tax refund to the person who applied for it and section 1052 of the Taxation Act (chapter I-3) applies, mutatismutandis, to that payment.
1979, c.12, s. 19; 1981, c. 12, s. 20; 1981, c. 24, s. 25.