21.0.1. Where a person has paid sums in relation to the payment of an amount in dispute referred to in section 12.0.3, the person may apply in writing for the repayment of the portion of the sums paid in relation to the amount in dispute
(a) after 120 days have elapsed following notification of the notice of objection and no decision under section 93.1.6 has been sent by the Minister; or
(b) if the person brings an appeal or a summary appeal.
Where the person is a large corporation, the repayment is limited to one half of the amount in dispute.
The Minister must make the repayment with all due dispatch.
Sections 1052 and 1053 of the Taxation Act (chapter I-3), with the necessary modifications, apply to the repayment.