jswizzle3737/ontario_laws_and_regs huggingface dataset:
1. If a person has complained to the Assessment Review Board under section 40 of the Act in respect of the 1998 taxation year but has agreed to a settlement under section 39.1 of the Act and withdrawn the complaint, the Assessment Review Board shall refund the fee paid by the person. O. Reg. 175/99, s. 1.
2. (1) This section applies with respect to the 2001 and subsequent taxation years. O. Reg. 320/01, s. 1. (2) The Assessment Review Board shall refund a fee paid by a person who complained to the Board under section 40 of the Act if the person, (a) requested a reconsideration under section 39.1 of the Act within the time for making a complaint required under subsection 40 (2.1) or (2.2) of the Act, as the case may be, and before filing the complaint; (b) agreed to a settlement under section 39.1 of the Act after filing the complaint; and (c) withdrew the complaint before a hearing was commenced under section 40 of the Act. O. Reg. 320/01, s. 1.