Statute
Section 114 — Excise Tax Act: If defendants acted on probable cause
Text of the provision Official document
If, in any action under this Act, the court or judge before whom the action is tried certifies that the defendant or defendants in the action acted on probable cause, the plaintiff in the action is not entitled to more than twenty cents damages or to any costs of suit.
Official source: laws-lois.justice.gc.ca
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