Marginal note:Refund to person other than payer
65.1 (1) If a person (in this subsection referred to as the “applicant”) to whom notice of a decision under subsection 59(1) or paragraph 60(4)(a) or 61(1)(a) or (c) was given would be entitled under paragraph 59(3)(b) or 65(1)(b) to a refund of an amount if the applicant had been the person who paid the amount, the amount may be paid to the applicant and any amount so paid to the applicant is deemed to have been refunded to the applicant under that paragraph.
Marginal note:Effect of refund
(2) If an amount in respect of goods has been refunded to a person under paragraph 59(3)(b) or 65(1)(b), no other person is entitled to a refund of an amount in respect of the goods under either of those paragraphs.
(3) [Repealed, 2020, c. 1, s. 125]
- 1992, c. 28, s. 17
- 1997, c. 36, s. 168
- 2001, c. 25, s. 46
- 2020, c. 1, s. 125
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