1029.8.116.24. If a change in circumstances has the effect of increasing the amount that an individual is entitled to receive 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, the amount is revised from the beginning of the particular month that follows the month in which the change in circumstances occurs, unless the Minister is notified of the change only after the end of the 11th month that follows the particular month, in which case the amount is revised from the beginning of the 11th month that precedes the month in which the Minister is notified of the change.