CTHRepealedLegislation
Sales Tax (Old Law) Regulations
52Deduction from monthly tax
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52 Deduction from monthly tax
Where a registered person to whom a refund or payment may be made under this Part furnishes a statement in writing in accordance with the last preceding regulation, he may deduct from the tax payable in respect of the monthly return or the quarterly return, as the case may be, with which that statement is furnished the amount of the refund or payment which, on the basis of the facts shown in that statement, may be made under this Part.