Statute
Section 318 — Excise Tax Act: Recovery by deduction or set-off
Text of the provision Official document
Where a person is indebted to Her Majesty in right of Canada under this Part, the Minister may require the retention by way of deduction or set-off of such amount as the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada.
Official source: laws-lois.justice.gc.ca
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