Section 180.01 — Excise Tax Act: Restriction on recovery

If, under paragraph 180(d), a particular person is deemed to have paid tax equal to the tax paid by a non-resident person, the following rules apply: subsection 232(3) does not apply in respect of the tax paid by the non-resident person;

and no portion of the tax paid by the non-resident person shall be rebated, refunded or remitted to the non-resident person, or shall otherwise be recovered by the non-resident person, under this or any other Act of Parliament.