Greenhouse Gas Pollution Pricing Act

Marginal note:Assessment of rebate

• 109 (1) On receipt of an application made by a person for a rebate under this Part, the Minister must, without delay, consider the application and assess the amount of the rebate, if any, payable to the person.

• Marginal note:Reassessment

  (2) The Minister may reassess or make an additional assessment of the amount of a rebate despite any previous assessment of the amount of the rebate.

• Marginal note:Assessment of overpayment of rebate

  (3) The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section 72 despite any previous assessment of the amount.

• Marginal note:Payment

  (4) If, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister must pay the rebate to the person.

• Marginal note:Restriction

  (5) An amount under this section must not be rebated to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Underused Housing Tax Act and the Select Luxury Items Tax Act have been filed with the Minister.

• Marginal note:Interest

  (6) If a rebate under this section is paid to a person, the Minister must pay interest at the prescribed rate to the person on the rebate for the period beginning on the day that is 30 days after the day on which the application for the rebate is filed with the Minister and ending on the day on which the rebate is paid.