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I-3 - Taxation Act

Section 1029.8.116.29
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1029.8.116.29. Where the amount that is determined in respect of an eligible individual for a particular payment period in respect of the amount deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable is less than $2, the Minister is not bound to pay that amount or, where the eligible individual’s application for the particular payment period is referred to in the fifth paragraph of section 1029.8.116.18, send a notice of determination in that respect, unless the eligible individual applies to the Minister to have the notice sent.
2011, c. 1, s. 89; 2015, c. 36, s. 140; 2019, c. 14, s. 408.
1029.8.116.29. The Minister is not bound to pay the amount that is determined in respect of an eligible individual for a particular payment period in respect of the amount deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable, if the amount is less than $2.
2011, c. 1, s. 89; 2015, c. 36, s. 140.
1029.8.116.29. The Minister is not bound to pay the amount that is determined in respect of an eligible individual for a particular month in respect of an amount deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable for a taxation year, if the amount is less than $20.
However, the aggregate of all amounts each of which is the amount referred to in the first paragraph or an amount determined in respect of the eligible individual in respect of such a deemed amount for a subsequent month that is included in the 12-month period (in this section referred to as the “payment period”) that begins on 1 July of a calendar year and includes the particular month, must be paid to the individual in the first subsequent month included in the payment period for which the aggregate reaches or exceeds $20.
In addition, an aggregate of amounts, determined in accordance with the second paragraph, that is less than $20 must be paid to the eligible individual in the last month of the payment period if it reaches or exceeds $2.
2011, c. 1, s. 89.
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