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I-3 - Taxation Act
Section 1044.2
Disposition versions
1044.2. In this Title,
“accumulated overpayment amount” of a corporation for a period means the aggregate of the overpayment amount of the corporation for the period and the refund interest that accrued in respect of the overpayment amount before the effective date for the allocation specified under paragraph b of section 1044.4 by the corporation in its allocation application for the period;
“accumulated underpayment amount” of a corporation for a period means the aggregate of the underpayment amount of the corporation for the period and the arrears interest that accrued in respect of the underpayment amount before the effective date for the allocation specified under paragraph b of section 1044.4 by the corporation in its allocation application for the period;
“arrears interest” means interest computed under section 1037 or paragraph b of section 1044.6;
“overpayment amount” of a corporation for a period means the amount referred to in subparagraph i of paragraph a of section 1044.3 that is refunded to the corporation or the amount referred to in subparagraph ii of paragraph a of section 1044.3 to which the corporation is entitled, other than an amount withheld by the Minister under section 30.1 of the Tax Administration Act (chapter A-6.002);
“refund interest” means interest computed under section 1052;
“underpayment amount” of a corporation for a period means the amount referred to in paragraph b of section 1044.3 that is payable by the corporation, on which arrears interest is computed.
1044.2. In this Title,
“accumulated overpayment amount” of a corporation for a period means the aggregate of the overpayment amount of the corporation for the period and the refund interest that accrued in respect of the overpayment amount before the effective date for the allocation specified under paragraph b of section 1044.4 by the corporation in its allocation application for the period;
“accumulated underpayment amount” of a corporation for a period means the aggregate of the underpayment amount of the corporation for the period and the arrears interest that accrued in respect of the underpayment amount before the effective date for the allocation specified under paragraph b of section 1044.4 by the corporation in its allocation application for the period;
“arrears interest” means interest computed under section 1037 or paragraph b of section 1044.6;
“overpayment amount” of a corporation for a period means the amount referred to in subparagraph i of paragraph a of section 1044.3 that is refunded to the corporation or the amount referred to in subparagraph ii of paragraph a of section 1044.3 to which the corporation is entitled, other than an amount withheld by the Minister under section 30.1 of the Act respecting the Ministère du Revenu (chapter M-31);
“refund interest” means interest computed under section 1052;
“underpayment amount” of a corporation for a period means the amount referred to in paragraph b of section 1044.3 that is payable by the corporation, on which arrears interest is computed.
