Select Luxury Items Tax Act

Marginal note:Restriction on payment by Minister

94 An amount under section 92 or 93 is not to be paid to a person by the Minister 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 Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act have been filed with the Minister.