Section 72 — Excise Tax Act: Definition of application

In this section, application means an application under any of sections 68 to 69. An application shall be made in the prescribed form and contain the prescribed information. An application shall be filed with the Minister in any manner that the Governor in Council may, by regulation, prescribe. On receipt of an application, the Minister shall, with all due dispatch, consider the application and determine the amount, if any, payable to the applicant. In considering an application, the Minister is not bound by any application or information supplied by or on behalf of any person. After considering an application, the Minister shall send to the applicant a notice of determination in the prescribed form setting out the date of the determination, the amount, if any, payable to the applicant, a brief explanation of the determination, where the Minister rejects the application in whole or in part, and the period within which an objection to the determination may be made under section 81.17; and pay to the applicant the amount, if any, payable to him. If an amount is paid to an applicant under subsection (6), the Minister shall pay interest at the prescribed rate to the applicant on the amount for the period beginning on the day that is 30 days after the day on which the application was received by the Minister and ending on the day on which the amount is paid. [Repealed, 2003, c. 15, s. 98] A determination under subsection (4), including a determination varied under section 81.17, subject to being varied or vacated on an objection or appeal under this Part and subject to an assessment, shall be deemed to be valid and binding notwithstanding any irregularity, informality, error, defect or omission therein or in any proceeding under this Act relating thereto. No determination under subsection (4) shall be varied or vacated on an appeal by reason only of an irregularity, informality, error, defect or omission by any person in the observance of any directory provision of this Act.