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I-3 - Taxation Act
Section 1029.8.116.31
Disposition versions
1029.8.116.31. The amount by which the amount that is paid to an individual in respect of the amount that, for a particular payment period, is deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable, exceeds the amount that should have been paid to the individual for that period, is deemed to be tax payable by the individual under this Part from the date of determination of that excess amount and bears interest from that date to the day of payment at the rate set under section 28 of the Tax Administration Act (chapter A-6.002).
1029.8.116.31. The amount by which the amount that is paid to an individual in respect of an amount that, for a particular month, is deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable for a taxation year, exceeds the amount that should have been paid to the individual for that month, is deemed to be tax payable by the individual under this Part from the date of that payment and bears interest from that date to the day of payment at the rate set under section 28 of the Tax Administration Act (chapter A-6.002).
1029.8.116.31. The amount by which the amount that is paid to an individual in respect of an amount that, for a particular month, is deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable for a taxation year, exceeds the amount that should have been paid to the individual for that month, is deemed to be tax payable by the individual under this Part from the date of that payment and bears interest from that date to the day of payment at the rate set under section 28 of the Act respecting the Ministère du Revenu (chapter M-31).
