21 (1) For the purposes of subsection (2), the calculation of the amount of tax to be refunded may include the fuel consumption rating for the auxiliary equipment as determined or approved by the Minister.  2005, c. 31, Sched. 7, s. 7 (1). Refund (2) The Minister may refund the tax paid on clear fuel used to operate auxiliary equipment of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act, (a)  if the use of the auxiliary equipment occurs in Ontario; (b)  if the auxiliary equipment is powered using fuel from the same fuel tank that is used to power the propulsion of the motor vehicle; (c)  if the power from the auxiliary equipment is not used to propel the motor vehicle; (d)   if the motor vehicle is not principally used by its owner or operator to transport passengers, whether or not for hire, or for pleasure or recreation; and (e)  if the auxiliary equipment is not used for personal use, pleasure or recreation.  2001, c. 23, s. 102 (2); 2005, c. 31, Sched. 7, s. 7 (2). (2.1) Repealed:  2001, c. 23, s. 102 (3). Application for refund (3) A refund under this Act shall not be made unless an application therefor, accompanied by properly receipted invoices, is received by the Minister within four years of the date when the tax, a refund of which is sought, was paid and it is established to the satisfaction of the Minister that the applicant is entitled to the refund claimed.  1991, c. 49, s. 19 (2); 1998, c. 30, s. 32 (1). Idem (4) Every invoice submitted with an application for a refund under this Act shall clearly indicate, in addition to the information required to be shown on an invoice under subsection 6 (1) or (2), the date of payment of the tax, and no refund shall be paid where the applicant has misrepresented a material fact in respect of any invoice.  1991, c. 49, s. 19 (2). Exception (4.1) Despite subsection (3), invoices are not required to accompany an application for a refund for a particular calendar year if the total of all refunds sought by the applicant for the calendar year is not more than $500.  2001, c. 23, s. 102 (4). Same (4.2) The applicant for a refund is required to keep the invoices referred to in subsection (4.1) for seven years after the date of the application and is required to give the invoices to the Minister upon request.  2001, c. 23, s. 102 (4). Penalty (5) If an applicant for a refund under this Act has misrepresented a material fact on or in connection with an application for a refund, in a return where an amount was retained by the applicant under subsection 11 (3) or in an invoice supporting the application or return, the Minister may, in addition to denying all or any part of the refund claimed through the use of the application or return, impose a penalty of not more than an amount equal to the refund denied.  1991, c. 49, s. 19 (2). Offence (5.1) Every person who, by deceit, falsehood or any other fraudulent means, obtains or attempts to obtain a refund under this Act or the regulations to which the person is not entitled is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $10,000, to which may be added a fine of not more than double the amount of the refund the person obtained or sought to obtain, or to imprisonment for a term of not more than two years, or to both.  2006, c. 33, Sched. K, s. 7. Refund (6) If a person has transmitted to the Minister an amount in excess of the tax collectable or payable by the person under this Act, the excess shall be refunded to the person upon application therefor made within four years of the date of payment of the excess amount and, subject to subsection 13 (11) and subsection (7), if, as the result of an assessment or reassessment or the final decision of a court in proceedings commenced under section 14, it is established that the person assessed or reassessed or the appellant, as the case may be, has overpaid tax, the amount of the overpayment shall be refunded to the person.  1991, c. 49, s. 19 (2); 1998, c. 30, s. 32 (2). Limitation, tax paid at non-reduced rate (6.1) Despite subsection (6), a refund of an amount transmitted to the Minister in excess of the tax collectable or payable by a person under this Act shall not be refunded under this section if the excess payment resulted from the payment of an amount of tax on clear fuel in excess of the amount that is actually payable after applying the reduction set out in subsection 2 (1.1) unless, (a)  if the refund is being sought by a collector, distributor or importer, the collector, distributor or importer makes an application in respect of the refund to the Minister on or before October 31, 2022 or any applicable later deadline prescribed by the Minister for the purposes of this clause, subject to subsection (6.3); and (b)  if the refund is being sought by a retail dealer or wholesaler who is not a collector, distributor or importer, the retail dealer or wholesaler, (i)  has made reasonable efforts to obtain the refund under section 21.0.1 from the person to whom the payment giving rise to the excess payment was made or has been required by the Minister under subsection 21.0.1 (7) to apply for the refund under this section, and (ii)  makes an application in respect of the refund to the Minister on or before December 15, 2022 or any applicable later deadline prescribed by the Minister for the purposes of this clause, subject to subsection (6.3). 2022, c. 13, Sched. 1, s. 3. Interest (6.2) Despite anything in this Act or the regulations, no interest shall be paid on a refund of any excess payment of tax described in subsection (6.1). 2022, c. 13, Sched. 1, s. 3. Extension (6.3) The Minister may permit an application to be made at a later date than the applicable deadline under clause (6.1) (a) or subclause (6.1) (b) (ii) if, in the Minister’s opinion, there are mitigating circumstances explaining why the application could not be made before the applicable deadline. 2022, c. 13, Sched. 1, s. 3. Deemed tax (7) Any amount refunded under this Act in excess of the amount to which the person receiving the refund was entitled shall be deemed to be tax under this Act owing to Her Majesty in right of Ontario, and the proceedings under this Act relating to collection of tax apply with necessary modifications to the amount.  1991, c. 49, s. 19 (2). Application to other liabilities (8) Instead of making a refund under this Act or the regulations, if any person is liable or is about to become liable to make a payment under this Act or under any other Act administered by the Minister that imposes a tax or is prescribed by the regulations, the Minister may apply the amount of the overpayment to the liability and, in that case, the Minister shall notify the person that the action has been taken.  1994, c. 18, s. 2 (24). Note:  Subsection 21 (8) applies to applications for refunds made after June 23, 1994, whether the right to the refund arose before or after June 23, 1994.  See:  1994, c. 18, s. 2 (31). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 19 (1, 2) - 01/01/1992; 1994, c. 18, s. 2 (22-24) - 23/06/1994; 1998, c. 30, s. 32 (1, 2) - 18/12/1998 2001, c. 23, s. 102 (1, 3) - 05/12/2001; 2001, c. 23, s. 102 (2) - 01/01/2001; 2001, c. 23, s. 102 (4) - 09/05/2001 2005, c. 31, Sched. 7, s. 7 (1, 2) - 15/12/2005 2006, c. 33, Sched. K, s. 7 - 20/12/2006 2022, c. 13, Sched. 1, s. 3 - 14/04/2022