hordruma/ontario_laws_and_regs huggingface dataset:
Duty to repay refund
 28. (1) This section applies in each of the following circumstances: 1.  If a collector who receives a refund under section 26 in respect of an uncollectible debt subsequently receives a payment from the debtor or from another person in satisfaction of all or part of the debt. 2.  If a collector who receives a refund under section 27 in respect of beer that has been lost, destroyed or stolen subsequently receives a payment in compensation for the loss. O. Reg. 257/10, s. 28 (1). (2) When the collector receives the payment, the collector shall pay to the Minister the portion of the payment that is determined by the Minister to have been paid to the collector on account of tax payable under the Act. O. Reg. 257/10, s. 28 (2). (3) If the refund was in respect of beer, the payment to the collector shall be allocated, for the purposes of this section, to the applicable sales of beer in order of the dates of the sales. O. Reg. 257/10, s. 28 (3). 29. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 257/10, s. 29.  Français