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A-6.002 - Tax Administration Act

Section 32
Disposition versions

Full text
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.
32. When 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 at any time assess that person the amount of the excess.
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.
32. When 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 at any time assess that person the amount of the excess.
However, where the Minister considers that his refunding or allocation of the excess amount was not on the basis of inaccurate or incomplete information provided by the person, the excess amount is exigible from the date of mailing of the notice of assessment.
1972, c. 22, s. 32; 1982, c. 56, s. 33; 1983, c. 20, s. 10; 1985, c. 25, s. 172.
32. When the Minister, by error or on the basis of inaccurate or incomplete information, has refunded to a person an amount greater than that which should have been refunded to him, the excess amount is exigible from the date on which it was paid by the Minister, and the Minister may at any time assess that person the amount of the excess.
However, where the Minister considers that his refunding of the excess amount was not on the basis of inaccurate or incomplete information provided by the person, the excess amount is exigible from the date of mailing of the notice of assessment.
1972, c. 22, s. 32; 1982, c. 56, s. 33; 1983, c. 20, s. 10.
32. When the Minister, by error or on the basis of inaccurate or incomplete information, has refunded to a person an amount greater than that which should have been refunded to him, the Minister may at any time assess that person the amount of the excess.
No interest is payable on the overpayment if the Minister considers he has not refunded the amount on the faith of inaccurate or incomplete information furnished by the person.
1972, c. 22, s. 32; 1982, c. 56, s. 33.
32. When the Minister, by error or on the basis of inaccurate or incomplete information, has refunded to a person an amount greater than that which should have been refunded to him, the Minister may at any time assess that person the amount of the excess.
1972, c. 22, s. 32.
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