Greenhouse Gas Pollution Pricing Act
Marginal note:Restriction — bankruptcy
54 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Part that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt under this Part, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Underused Housing Tax Act in respect of periods ending before the appointment have been filed and all amounts required under this Part and those Acts to be paid by the bankrupt in respect of those periods have been paid.
- 2018, c. 12, s. 186 “54”
- 2022, c. 5, s. 37
- Date modified: