Statute
Section 312 — Excise Tax Act: Statutory recovery rights only
Text of the provision Official document
Except as specifically provided in this Part, the Customs Act or the Financial Administration Act , no person has a right to recover any money paid to Her Majesty as or on account of, or that has been taken into account by Her Majesty as, tax, net tax, penalty, interest or any other amount under this Part.
Official source: laws-lois.justice.gc.ca
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