60.1. Where an operator sustains an annual loss in a fiscal year, that part of an overpayment made by the operator for a previous fiscal year resulting directly or indirectly from the filing of a claim pursuant to section 43.2 is deemed, for the purposes of section 60, to have been paid on the latest of the following dates:
(a) the day following the day on which the claim was directly or indirectly filed for the previous fiscal year;
(b) the day following the day on or before which a return was required to be filed for the fiscal year in which the operator sustained the annual loss;
(c) the day following the day on which the return was filed.