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I-3 - Taxation Act
Section 1051
Disposition versions
1051. Where a taxpayer has filed a fiscal return for a taxation year and has paid as tax, interest or a penalty for that year an amount greater than the amount that was exigible, the Minister may refund the overpayment to the taxpayer on mailing the notice of assessment for that year.
However, the Minister shall make the refund referred to in the first paragraph, if application is made for it by the taxpayer
(a) within three years following the end of the taxation year concerned;
(b) within the four years following the end of the taxation year concerned where the taxpayer is, at the end of that year, a mutual fund trust or a corporation other than a Canadian-controlled private corporation;
(c) within the six years or seven years, as the case may be, following the taxation year concerned where paragraph a.1 of subsection 2 of section 1010 applies;
(d) within the three years following the day on which the information return described in section 1079.7 is filed, in relation to a claim or deduction made by the taxpayer in respect of a tax shelter, where paragraph a.2 of subsection 2 of section 1010 applies;
(e) within the three years following the day on which the documents described in the first paragraph of section 1010.0.0.2 are filed, where that section applies in relation to the disposition of an immovable property by the taxpayer or by a partnership of which the taxpayer is a member.
1051. Where a taxpayer has filed a fiscal return for a taxation year and has paid as tax, interest or a penalty for that year an amount greater than the amount that was exigible, the Minister may refund the overpayment to the taxpayer on mailing the notice of assessment for that year.
However, the Minister shall make the refund referred to in the first paragraph, if application is made for it by the taxpayer
(a) within three years following the end of the taxation year concerned;
(b) within the four years following the end of the taxation year concerned where the taxpayer is, at the end of that year, a mutual fund trust or a corporation other than a Canadian-controlled private corporation;
(c) within the six years or seven years, as the case may be, following the taxation year concerned where paragraph a.1 of subsection 2 of section 1010 applies;
(d) within the three years following the day on which the information return described in section 1079.7 is filed, in relation to a claim or deduction made by the taxpayer in respect of a tax shelter, where paragraph a.2 of subsection 2 of section 1010 applies.
1051. Where a taxpayer has filed a fiscal return for a taxation year and has paid as tax, interest or a penalty for that year an amount greater than the amount that was exigible, the Minister may refund the overpayment to the taxpayer on mailing the notice of assessment for that year.
However, the Minister shall make the refund referred to in the first paragraph, if application is made for it by the taxpayer
(a) within three years following the end of the taxation year concerned;
(b) within the four years following the end of the taxation year concerned where the taxpayer is, at the end of that year, a mutual fund trust or a corporation other than a Canadian-controlled private corporation;
(c) within the six years or seven years, as the case may be, following the taxation year concerned where paragraph a.1 of subsection 2 of section 1010 applies.
