39. Refund and reduction of fees---(1) Where the fee for the
 registration of any dog for any year is paid and the dog dies before the
 commencement of or during that year, the territorial authority shall
 refund, upon request, in the case of a dog that dies before the
 commencement of the year, the full fee paid, and, in the case of a dog
 that dies during the year, the appropriate part of that fee.

   (2) The part fee refundable under subsection (1) of this section shall
 be calculated on the basis of the number of complete months remaining in
 the registration year after the date of the request for the refund.

   (3) Notwithstanding anything in this or any other provision of this
 Act, the territorial authority may remit, reduce, or refund the dog
 control fee or part of the fee in any particular case or class of cases
 by reason of the financial circumstances of the owner or where it is
 satisfied that there are special grounds for doing so.
     Cf. 1982, No. 42, s. 51; 1990, No. 27, s. 46