Ministère de l'Emploi et de la Solidarité sociale
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I-3 - Taxation Act

Section 1052
Disposition versions

Full text
1052. Where the amount of an overpayment by a taxpayer, otherwise than as a consequence of the application of Division II.17.2 or II.21 of Chapter III.1 of Title III or of section 1029.8.36.166.47 or 1029.8.36.166.60.52, is refunded to, or applied to another liability of, the taxpayer, interest thereon shall be paid to the taxpayer for the period ending on the day the overpayment is refunded or applied, and beginning on the day that is the latest of
(a)  the day on which the overpayment was made following a notice of assessment;
(b)  the 46th day following the day on which the overpayment was made otherwise than following a notice of assessment;
(c)  the 46th day following the balance-due day in the case of an individual, or following the filing-due date in the case of a corporation;
(d)  the 46th day following the day on which the fiscal return giving rise to the overpayment was filed under sections 1000 to 1003;
(e)  where an overpayment is determined for a taxation year pursuant to an application to amend the fiscal return filed under sections 1000 to 1003 for that year, the 46th day following the day on which the Minister receives the application in writing; and
(f)  if an overpayment is determined for a taxation year as a result of information sent by the Government of Canada or of a province, other than Québec, the 46th day following
i.  the day on which the Minister receives the information from that government, or
ii.  if it precedes the day mentioned in subparagraph i, the day on which the Minister receives the information from the taxpayer.
1972, c. 23, s. 776; 1981, c. 12, s. 13; 1982, c. 38, s. 14; 1983, c. 49, s. 21; 1985, c. 25, s. 155; 1986, c. 19, s. 193; 1989, c. 5, s. 234; 1991, c. 8, s. 93; 1992, c. 31, s. 4; 1997, c. 31, s. 127; 1997, c. 85, s. 291; 1999, c. 83, s. 232; 2007, c. 12, s. 220; 2009, c. 5, s. 491; 2009, c. 15, s. 360; 2011, c. 1, s. 100; 2021, c. 14, s. 178.
1052. Where the amount of an overpayment by a taxpayer, otherwise than as a consequence of the application of any of Divisions II.16, II.17, II.17.2 and II.21 of Chapter III.1 of Title III or of section 1029.8.36.166.47, is refunded to, or applied to another liability of, the taxpayer, interest thereon shall be paid to the taxpayer for the period ending on the day the overpayment is refunded or applied, and beginning on the day that is the latest of
(a)  the day on which the overpayment was made following a notice of assessment;
(b)  the 46th day following the day on which the overpayment was made otherwise than following a notice of assessment;
(c)  the 46th day following the balance-due day in the case of an individual, or following the filing-due date in the case of a corporation;
(d)  the 46th day following the day on which the fiscal return giving rise to the overpayment was filed under sections 1000 to 1003;
(e)  where an overpayment is determined for a taxation year pursuant to an application to amend the fiscal return filed under sections 1000 to 1003 for that year, the 46th day following the day on which the Minister receives the application in writing; and
(f)  if an overpayment is determined for a taxation year as a result of information sent by the Government of Canada or of a province, other than Québec, the 46th day following
i.  the day on which the Minister receives the information from that government, or
ii.  if it precedes the day mentioned in subparagraph i, the day on which the Minister receives the information from the taxpayer.
1972, c. 23, s. 776; 1981, c. 12, s. 13; 1982, c. 38, s. 14; 1983, c. 49, s. 21; 1985, c. 25, s. 155; 1986, c. 19, s. 193; 1989, c. 5, s. 234; 1991, c. 8, s. 93; 1992, c. 31, s. 4; 1997, c. 31, s. 127; 1997, c. 85, s. 291; 1999, c. 83, s. 232; 2007, c. 12, s. 220; 2009, c. 5, s. 491; 2009, c. 15, s. 360; 2011, c. 1, s. 100.
1052. Where the amount of an overpayment by a taxpayer, otherwise than as a consequence of the application of any of Divisions II.16, II.17 and II.21 of Chapter III.1 of Title III or of section 1029.8.36.166.47, is refunded to, or applied to another liability of, the taxpayer, interest thereon shall be paid to the taxpayer for the period ending on the day the overpayment is refunded or applied, and beginning on the day that is the latest of
(a)  the day on which the overpayment was made following a notice of assessment;
(b)  the 46th day following the day on which the overpayment was made otherwise than following a notice of assessment;
(c)  the 46th day following the balance-due day in the case of an individual, or following the filing-due date in the case of a corporation;
(d)  the 46th day following the day on which the fiscal return giving rise to the overpayment was filed under sections 1000 to 1003;
(e)  where an overpayment is determined for a taxation year pursuant to an application to amend the fiscal return filed under sections 1000 to 1003 for that year, the 46th day following the day on which the Minister receives the application in writing;
(f)  if an overpayment is determined for a taxation year as a result of information sent by the Government of Canada or of a province, other than Québec, the 46th day following
i.  the day on which the Minister receives the information from that government, or
ii.  if it precedes the day mentioned in subparagraph i, the day on which the Minister receives the information from the taxpayer.
1972, c. 23, s. 776; 1981, c. 12, s. 13; 1982, c. 38, s. 14; 1983, c. 49, s. 21; 1985, c. 25, s. 155; 1986, c. 19, s. 193; 1989, c. 5, s. 234; 1991, c. 8, s. 93; 1992, c. 31, s. 4; 1997, c. 31, s. 127; 1997, c. 85, s. 291; 1999, c. 83, s. 232; 2007, c. 12, s. 220; 2009, c. 5, s. 491; 2009, c. 15, s. 360.
1052. Where the amount of an overpayment by a taxpayer, otherwise than as a consequence of the application of any of Divisions II.16, II.17 and II.21 of Chapter III.1 of Title III, is refunded to, or applied to another liability of, the taxpayer, interest thereon shall be paid to the taxpayer for the period ending on the day the overpayment is refunded or applied, and beginning on the day that is the latest of
(a)  the day on which the overpayment was made following a notice of assessment;
(b)  the 46th day following the day on which the overpayment was made otherwise than following a notice of assessment;
(c)  the 46th day following the balance-due day in the case of an individual, or following the filing-due date in the case of a corporation;
(d)  the 46th day following the day on which the fiscal return giving rise to the overpayment was filed under sections 1000 to 1003;
(e)  where an overpayment is determined for a taxation year pursuant to an application to amend the fiscal return filed under sections 1000 to 1003 for that year, the 46th day following the day on which the Minister receives the application in writing;
(f)  if an overpayment is determined for a taxation year as a result of information sent by the Government of Canada or of a province, other than Québec, the 46th day following
i.  the day on which the Minister receives the information from that government, or
ii.  if it precedes the day mentioned in subparagraph i, the day on which the Minister receives the information from the taxpayer.
1972, c. 23, s. 776; 1981, c. 12, s. 13; 1982, c. 38, s. 14; 1983, c. 49, s. 21; 1985, c. 25, s. 155; 1986, c. 19, s. 193; 1989, c. 5, s. 234; 1991, c. 8, s. 93; 1992, c. 31, s. 4; 1997, c. 31, s. 127; 1997, c. 85, s. 291; 1999, c. 83, s. 232; 2007, c. 12, s. 220; 2009, c. 5, s. 491.
1052. Where the amount of an overpayment by a taxpayer, otherwise than as a consequence of the application of Division II.16 or II.17 of Chapter III.1 of Title III, is refunded to, or applied to another liability of, the taxpayer, interest thereon shall be paid to the taxpayer for the period ending on the day the overpayment is refunded or applied, and beginning on the day that is the latest of
(a)  the day on which the overpayment was made following a notice of assessment;
(b)  the forty-sixth day following the day on which the overpayment was made otherwise than following a notice of assessment;
(c)  the forty-sixth day following the balance-due day in the case of an individual, or following the filing-due date in the case of a corporation;
(d)  the forty-sixth day following the day on which the fiscal return giving rise to the overpayment was filed under sections 1000 to 1003;
(e)  where an overpayment is determined for a taxation year pursuant to an application to amend the fiscal return filed under sections 1000 to 1003 for that year, the forty-sixth day following the day on which the Minister receives the application in writing;
(f)  if an overpayment is determined for a taxation year as a result of information sent by the Government of Canada or of a province, other than Québec, the forty-sixth day following
i.  the day on which the Minister receives the information from that government, or
ii.  if it precedes the day mentioned in subparagraph i, the day on which the Minister receives the information from the taxpayer.
1972, c. 23, s. 776; 1981, c. 12, s. 13; 1982, c. 38, s. 14; 1983, c. 49, s. 21; 1985, c. 25, s. 155; 1986, c. 19, s. 193; 1989, c. 5, s. 234; 1991, c. 8, s. 93; 1992, c. 31, s. 4; 1997, c. 31, s. 127; 1997, c. 85, s. 291; 1999, c. 83, s. 232; 2007, c. 12, s. 220.
1052. Where the amount of an overpayment by a taxpayer, otherwise than as a consequence of the application of Division II.16 or II.17 of Chapter III.1 of Title III, is refunded to, or applied to another liability of, the taxpayer, interest thereon shall be paid to the taxpayer for the period ending on the day the overpayment is refunded or applied, and beginning on the day that is the latest of
(a)  the day on which the overpayment was made following a notice of assessment;
(b)  the forty-sixth day following the day on which the overpayment was made otherwise than following a notice of assessment;
(c)  the forty-sixth day following the balance-due day in the case of an individual, or following the filing-due date in the case of a corporation;
(d)  the forty-sixth day following the day on which the fiscal return giving rise to the overpayment was filed under sections 1000 to 1003;
(e)  where an overpayment is determined for a taxation year pursuant to an application to amend the fiscal return filed under sections 1000 to 1003 for that year, the forty-sixth day following the day on which the Minister receives the application in writing.
1972, c. 23, s. 776; 1981, c. 12, s. 13; 1982, c. 38, s. 14; 1983, c. 49, s. 21; 1985, c. 25, s. 155; 1986, c. 19, s. 193; 1989, c. 5, s. 234; 1991, c. 8, s. 93; 1992, c. 31, s. 4; 1997, c. 31, s. 127; 1997, c. 85, s. 291; 1999, c. 83, s. 232.
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