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I-0.4 - Mining Tax Act

Section 58
Disposition versions

Full text
58. Where an operator has filed a return for a fiscal year and has paid for that year as duties, interest or penalty an amount greater than that which was exigible, the Minister may refund the excess to the operator at the same time as the Minister sends the operator the notice of assessment for that fiscal year.
However, the Minister shall make the refund provided for in the first paragraph if the operator applies for it within four years after the end of the fiscal year concerned.
1975, c. 30, s. 58; 1985, c. 39, s. 14; 1994, c. 47, s. 53; 2011, c. 6, s. 83.
58. Where an operator has filed a return for a fiscal year and has paid for that year as duties, interest or penalty an amount greater than that which was exigible, the Minister may refund the excess to the operator at the same time as the Minister sends the operator the notice of assessment for that fiscal year.
The Minister shall make the refund provided for in the first paragraph if the operator applies for it within 4 years after the end of the fiscal year concerned or where paragraph 2 of section 43 applies, within 7 years after the end of the fiscal year concerned; in other cases, the Minister may make the refund.
1975, c. 30, s. 58; 1985, c. 39, s. 14; 1994, c. 47, s. 53.
58. Where an operator has filed a return for a fiscal year and has paid for that year as duties, interest or penalty an amount greater than that which was exigible, the Minister may refund the excess to the operator at the same time as he sends him the notice of assessment for that fiscal year.
The Minister shall make the refund provided for in the first paragraph if the operator applies for it within 4 years after the end of the fiscal year concerned or where paragraph b of section 43 applies, within 7 years after the end of the fiscal year concerned; in other cases, the Minister may make the refund.
1975, c. 30, s. 58; 1985, c. 39, s. 14.
58. Where an operator has filed a return within four years from the end of a fiscal year and has paid as duties for such fiscal year an amount greater than that which was exigible from him, the Minister may refund the excess to the operator at the same time as he sends him the notice of assessment for that year; the Minister shall make such refund if the operator applies for it within the same delay.
1975, c. 30, s. 58.
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