59Limit of time for lodging claim

59 Limit of time for lodging claim

The Commissioner shall not make a refund or payment pursuant to regulation 58 unless a claim in writing for that refund or payment is lodged with the Commissioner within three years from:

(a) in a case to which subregulation (1) of that regulation applies — the date on which the goods were exported;

(b) in a case to which subregulation (2), (4), (5) or (7) of that regulation applies — the date on which the goods were sold;

(c) in a case to which subregulation (3) of that regulation applies — the date on which the manufacturer sold the other goods, treated them as stock for sale by retail or applied them to his own use; or

(d) in a case to which subregulation (6) of that regulation applies — the date on which the hospital, institution or organization purchased the goods.

Part X Miscellaneous