8 (1) Where a person has paid an amount under this Act that is not payable under this Act, the Minister may, upon receipt of satisfactory evidence that the amount was wrongly paid, refund all or part of the amount, but no refund shall be made unless an application for it is made within four years after the date of the payment.  2004, c. 31, Sched. 21, s. 13 (1). Refund, residence on farmland (2) The Minister may refund to a transferee the tax paid by him, her or it under this Act, as calculated under clause 2 (1) (b) or (1.1) (b), on a conveyance of land on which a single family residence is located, (a) if the residence ceases to be a single family residence under this Act because the land on which the residence is located is eligible to be classified in the farm property class prescribed under the Assessment Act; and (b) if the Minister receives evidence satisfactory to him or her that the land is eligible to be classified in the farm property class.  2000, c. 42, s. 68 (1); 2002, c. 22, s. 135; 2016, c. 37, Sched. 13, s. 6 (1). Time limit (3) The Minister shall not make a refund under subsection (2) unless an application is made for the refund within four years after the conveyance is registered.  2000, c. 42, s. 68 (2). Same, land not transferred (4) In the following circumstances, the Minister may refund all or part of the tax paid on the tender or submission for registration of a conveyance that is a caution or notice of any kind signifying the existence of any unregistered instrument or writing by which an interest in land is conveyed: 1. The caution or notice evidences an agreement to transfer or to extinguish an interest in land. 2. The Minister is satisfied that the transfer or extinguishment of the interest, i. has not taken place in whole or in part, or ii. is not part of another conveyance or a disposition of a beneficial interest in land between the same parties.  1998, c. 34, s. 87. Same, related conveyance or disposition (4.1) In the following circumstances and only to the extent that the Minister considers it equitable to do so, the Minister may refund tax paid on the tender or submission for registration of a conveyance that is a caution or notice of any kind signifying the existence of any unregistered instrument or writing by which an interest in land is conveyed: 1. The caution or notice evidences an agreement to transfer or to extinguish an interest in land. 2. The transfer or extinguishment has occurred as part of another conveyance or a disposition of a beneficial interest in land between the same parties. 3. The Minister is satisfied that tax has been paid under the Act in respect of the other conveyance or disposition. 4. The refund does not exceed the amount necessary to eliminate any incidence of double taxation under the Act on the transfer or extinguishment of the interest in land.  1998, c. 34, s. 87. (5) Repealed:  1997, c. 10, s. 15 (2). Refund of tax paid under s. 3 (6) If the Minister is satisfied that a person has paid tax under section 3 on a disposition of a beneficial interest in land and under section 2 upon the registration of or submission for registration of an instrument evidencing the disposition of the beneficial interest, the Minister may, upon application by the person in the prescribed manner within four years after the date of registration of the instrument, refund the tax paid under section 3 to that person.  R.S.O. 1990, c. L.6, s. 8 (6); 1996, c. 18, s. 11 (5); 1997, c. 43, Sched. F, s. 6 (3); 2004, c. 31, Sched. 21, s. 13 (2); 2016, c. 37, Sched. 13, s. 6 (2). Disallowance of refund (7) Where a person has, in accordance with this Act and the regulations, applied for a refund or rebate under this Act or the regulations and the person’s claim is in whole or in part refused, the Minister shall cause to be delivered to such person a statement of disallowance in such form as the Minister shall require, and the statement shall specify the amount of the disallowance and the reasons therefor.  R.S.O. 1990, c. L.6, s. 8 (7); 1997, c. 19, s. 12 (2); 2017, c. 34, Sched. 23, s. 3. 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. 4 (13). Recovery of refund or rebate wrongly obtained (9) If a refund or rebate is made under this Act or the regulations to a person and it is subsequently determined that the person was not entitled to the refund or rebate, or was entitled only to a refund or rebate in a lesser amount, the amount of the refund or rebate to which the person was not entitled shall, for the purposes of this Act, be deemed to be tax imposed by section 2 which was required to have been paid by the person on the date the refund or rebate was made to the person by the Minister. 2017, c. 8, Sched. 16, s. 2. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 4 (5, 11-13) - 23/06/1994; 1996, c. 18, s. 11 (5) - 01/06/1996; 1997, c. 10, s. 15 (2) - 07/05/1997; 1997, c. 19, s. 12 (2) - 10/10/1997; 1997, c. 43, Sched. F, s. 6 (1-3) - 18/12/1997; 1998, c. 34, s. 87 - 18/12/1998 2000, c. 42, s. 68 (1, 2) - 01/01/1998 2002, c. 22, s. 135 (1, 2) - 01/01/2003 2004, c. 31, Sched. 21, s. 13 (1, 2) - 16/12/2004 2016, c. 37, Sched. 13, s. 6 (1, 2) - 08/12/2016 2017, c. 8, Sched. 16, s. 2 - 17/05/2017; 2017, c. 34, Sched. 23, s. 3 - 14/12/2017 9 Repealed: 2017, c. 8, Sched. 16, s. 3. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 4 (14) - 20/05/1993; 1996, c. 18, s. 12 (1-3) - 08/05/1996; 1996, c. 24, s. 32 - 19/07/1989; 1997, c. 10, s. 16 - 07/05/1997 2008, c. 7, Sched. K, s. 2 - 14/12/2007 2016, c. 37, Sched. 13, s. 7 (1-4) - 08/12/2016 2017, c. 8, Sched. 16, s. 3 - 17/05/2017 9.1 Repealed:  2004, c. 31, Sched. 21, s. 14. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 4 (15) - 23/06/1994 2004, c. 31, Sched. 21, s. 14 - 16/12/2004 Refund on purchase of qualifying home