Versions of s. 155.2(1)
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If an appropriate Minister — or any person authorized in writing by that Minister — determines, at any time, that an amount owing by a person to Her Majesty in right of Canada for which that Minister is accountable, or that an amount payable by Her Majesty in right of Canada to any person the payment of which requires the requisition of that Minister — or of any person authorized in writing by that Minister — does not exceed the amount established by regulations made under paragraph (2)(a), that amount is deemed to be nil, subject to any regulations made under paragraphs (2)(b) to (d).