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E-15, s. 67; 2002, c. 22, s. 376.Deductions, Refunds and DrawbacksMarginal note:Payment where error68. (1) If a person, otherwise than pursuant to an assessment, has paid any moneys in error in respect of any goods, whether by reason of mistake of fact or law or otherwise, and the moneys have been taken into account as taxes, penalties, interest or other sums under this Act, an amount equal to the
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