Douglas Charles Abbott (Minister of Finance and Receiver General)
Liberal
Mr. Abbolt:
I am informed that if there is an overpayment the assessment notice points that out and says that no application for refund is needed. However, if something else comes up within a year after the assessment then an application in writing for the refund must be made by the taxpayer provided the return of income for the year was made within two years from the end of the year.
Topic: INCOME TAX ACT