32. Where the Minister, by error or on the basis of inaccurate or incomplete information, has refunded to a person or allocated to a person’s account an amount greater than that which should have been refunded or allocated, the excess amount is exigible from the date on which it was paid or allocated by the Minister, and the Minister may, within four years following the day on which the Minister refunded or allocated such excess amount, assess the person for that amount. The Minister may also assess, within that time, another person who obtained the amount without being entitled to it.
The assessments may be issued at any time if the amount was obtained by false representation of the facts through voluntary omission or if fraud was committed.
1972, c. 22, s. 32; 1982, c. 56, s. 33; 1983, c. 20, s. 10; 1985, c. 25, s. 172; 1995, c. 36, s. 12; 2004, c. 4, s. 24.