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Version of section 48 from 2022-09-01 to 2024-06-19:


Marginal note:Restriction — bankruptcy

 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 Division 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 Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and Part 1 of the Greenhouse Gas Pollution Pricing Act in respect of periods ending before the appointment have been filed and all amounts required under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and Part 1 of the Greenhouse Gas Pollution Pricing Act to be paid by the bankrupt in respect of those periods have been paid.


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