Most taxpayers associate tax refunds with income tax.
Most often, income tax refunds result from the overpayment of withholding or estimated tax, in which case the refund is usually claimed when taxpayers fill out their annual income tax returns. These refunds are generated by the Tax Department as part of the initial processing of the filed return. Of course, refund situations may arise for any kind of tax. Subsequent to the filing of an original return, a taxpayer may discover that a credit, deduction or exemption was overlooked at the time of the initial filing. For income tax and corporation tax, the filing of amended returns is used to claim such refunds.