Statute
Section 71 — Excise Tax Act: Statutory recovery rights only
Text of the provision Official document
Except as provided in this or any other Act of Parliament, no person has a right of action against Her Majesty for the recovery of any moneys paid to Her Majesty that are taken into account by Her Majesty as taxes, penalties, interest or other sums under this Act.
Official source: laws-lois.justice.gc.ca
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