101.16. Once a recovery certificate has been issued, any refund owed to a debtor by the Minister of Revenue may, in accordance with section 31 of the Tax Administration Act (chapter A-6.002), be withheld for payment of the amount due shown on the certificate. The withholding of a refund under the first paragraph interrupts prescription.
2010, c. 39, s. 14; 2010, c. 31, s. 175.