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I-3 - Taxation Act

Section 1053.0.3
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Full text
1053.0.3. (Repealed).
1997, c. 85, s. 292; 1999, c. 83, s. 235; 2009, c. 5, s. 493; 2021, c. 14, s. 180.
1053.0.3. If the amount of an overpayment by an individual for a taxation year as a consequence of the application, for the year, of the second paragraph of any of sections 1029.8.109, 1029.8.116 and 1029.8.116.0.1, is refunded to, or applied to another liability of, the individual, interest on the overpayment is to be paid to the individual for the period ending on the day the overpayment is refunded or applied, and beginning on the day that is the latest of
(a)  the last day of the month specified for the year, within the meaning of section 1029.8.101 or 1029.8.110, as the case may be, to which the overpayment relates;
(a.1)  30 September 2007 if the overpayment relates to that month; and
(b)  the 46th day following the day on which the Minister receives the application in writing referred to in that paragraph for the year.
1997, c. 85, s. 292; 1999, c. 83, s. 235; 2009, c. 5, s. 493.
1053.0.3. Where the amount of an overpayment for a taxation year by an individual as a consequence of the application, for the year, of the second paragraph of section 1029.8.109 or 1029.8.116, is refunded to, or applied to another liability of, the individual, interest thereon shall be paid to the individual for the period ending on the day the overpayment is refunded or applied, and beginning on the day that is the later of
(a)  the last day of the month specified for the year, within the meaning of section 1029.8.101 or 1029.8.110, as the case may be, to which the overpayment relates; and
(b)  the forty-sixth day following the day on which the Minister receives the application in writing referred to in that paragraph for the year.
1997, c. 85, s. 292; 1999, c. 83, s. 235.
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