8 (1) The Minister shall with all due dispatch examine each return delivered under section 7 together with any other information furnished under this Act and shall assess the tax for the taxation year and the interest and penalties, if any, payable.  R.S.O. 1990, c. M.15, s. 8 (1). Interest on deficiency in tax account (2) Interest at the rate prescribed by the regulations shall be calculated and charged daily and be payable by an operator on the deficiency in the operator’s tax account for a taxation year, for each day there is a deficiency in the tax account after the end of the instalment period for the taxation year.  1994, c. 18, s. 6 (8). Note: Subsection 8 (2), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (8), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Interest on deficiency in instalment account (3) If an operator is required to pay instalments under this Act in respect of a taxation year, the operator is liable to pay interest at the rate prescribed by the regulations, calculated and charged daily on the deficiency in the operator’s instalment account for the taxation year, for each day there is a deficiency in the instalment account during the period from the 25th day of the first month commencing in the taxation year to the end of the instalment period.  1994, c. 18, s. 6 (8). Note: Subsection 8 (3), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (8), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Deficiency, tax account (4) For the purposes of this Act, the deficiency, if any, in an operator’s tax account for a taxation year on a particular day is the amount by which, (a) the aggregate of, (i) the tax payable by the operator under this Act for the taxation year, (ii) the interest payable by the operator under subsection (2) in respect of the taxation year during the period after the end of the instalment period for the taxation year but before the particular day, (iii) all amounts in respect of the taxation year each of which is refunded or paid by the Minister to the operator or applied by the Minister to another liability of the operator, as the case may be, on or before the particular day, (iv) all amounts each of which is an amount previously credited or applied by the Minister to the operator’s tax account or instalment account for the taxation year, and included in the amount determined under clause (b), that is subsequently debited or reversed by the Minister on or before the particular day, (v) the interest payable by the operator under subsection (3) for the instalment period for the taxation year, (vi) all penalties assessed in respect of the taxation year with effective dates on or before the particular day, and (vii) all other amounts in respect of the taxation year that became payable under this Act, or became collectible and enforceable as if they were tax payable under this Act, on or before the particular day, exceeds, (b) the aggregate of, (i) all amounts paid by the operator and applied by the Minister on or before the particular day on account of the operator’s liability under this Act for the taxation year and all other amounts not otherwise included under this clause that are credited or applied by the Minister on or before the particular day on account of the operator’s liability under this Act for the taxation year, (ii) the interest in respect of the taxation year allowed under subsection (8) during the period after the end of the instalment period for the taxation year but not after the particular day, and (iii) the interest allowed to the operator under subsection (10) for the instalment period for the taxation year.  1994, c. 18, s. 6 (8); 2009, c. 33, Sched. 16, s. 8. Note: Subsection 8 (4), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (8), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Note: If a taxation year commences before January 1, 1998, the amounts determined under subclauses 8 (4) (a) (ii) and (v) and 8 (4) (b) (ii) and (iii), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (8), shall include interest in respect of the taxation year determined for periods before January 1, 1998, calculated under subsections 8 (2), (3), (8) and (10) as they read before January 1, 1998.  See:  1994, c. 18, s. 6 (33). Deficiency, instalment account (5) For the purposes of this Act, the deficiency, if any, in an operator’s instalment account for a taxation year on a particular day in the instalment period is the amount by which, (a) the aggregate of, (i) all instalments of tax payable on or before the particular day by the operator in respect of the taxation year, (ii) the interest payable by the operator under subsection (3) in respect of the operator’s instalment account for the taxation year for the period before the particular day, (iii) all amounts in respect of the taxation year which are refunded or paid by the Minister to the operator or applied by the Minister to another liability of the operator, as the case may be, on or before the particular day, (iv) all amounts each of which is an amount previously credited or applied by the Minister to the operator’s instalment account for the taxation year, and included in the amount determined under clause (b) for the taxation year, that is subsequently debited or reversed by the Minister on or before the particular day, and (v) all other amounts in respect of the taxation year that became payable under this Act, or became collectable and enforceable as if they were tax payable under this Act, on or before the particular day, exceeds, (b) the aggregate of, (i) all amounts paid by the operator and applied by the Minister on or before the particular day on account of the operator’s instalment obligations under this Act for the taxation year and all other amounts not otherwise included under this clause that are credited or applied by the Minister on or before the particular day on account of the operator’s instalment obligations for the taxation year, and (ii) the interest allowed under subsection (10) on or before the particular day in respect of the operator’s instalment account for the taxation year.  1994, c. 18, s. 6 (8). Note: Subsection 8 (5), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (8), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Note: If a taxation year commences before January 1, 1998, the amounts determined under subclauses 8 (5) (a) (ii) and (b) (ii), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (8), shall include interest in respect of the taxation year determined for periods before January 1, 1998, calculated under subsections 8 (2), (3), (8) and (10) as they read before January 1, 1998.  See:  1994, c. 18, s. 6 (33). Interpretation (6) For the purposes of this Act, (a) an amount paid by an operator under this Act shall be deemed to be paid on the day prescribed by the regulations; (b) the instalment obligations of an operator for a taxation year include the liability of the operator to pay, (i) instalments on account of tax payable for the taxation year as required under this Act, (ii) interest under subsection (3) on the deficiency, if any, in the operator’s instalment account for the taxation year, and (iii) any other amounts included in the calculation of a deficiency in the operator’s instalment account for the taxation year; and (c) the instalment period for a taxation year is the period from the first day of the taxation year to the day immediately before the day the balance, if any, of the tax payable for the taxation year is required to be paid under subsection 2 (2).  1994, c. 18, s. 6 (8); 1996, c. 29, s. 35 (1). Note: Subsection 8 (6), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (8), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Note: If a taxation year commences before January 1, 1998, the amounts determined under subclause 8 (6) (b) (ii), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (8), shall include interest in respect of the taxation year determined for periods before January 1, 1998, calculated under subsections 8 (2), (3), (8) and (10) as they read before January 1, 1998.  See:  1994, c. 18, s. 6 (33). Exception, instalment period (6.1) Despite clause (6) (c), if, at the time a calculation of interest is done under this Act, the most recent assessment or reassessment for the taxation year was made before the day the balance, if any, of the tax payable for the taxation year is required to be paid under this Act, the instalment period for the taxation year shall be deemed to have ended on the day before the day the assessment or reassessment was made.  1994, c. 18, s. 6 (8). Note: Subsection 8 (6.1), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (8), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Effective date of penalties (6.2) The effective date of a penalty assessed under this Act shall be determined in accordance with the following rules: 1. If the penalty is under subsection 15 (1) in respect of a return, the effective date is the date on or before which the operator was required to deliver the return. 2. If the penalty is under subsection 15 (4) in respect of tax payable for a taxation year, the effective date is the date the balance of tax payable, if any, for that taxation year is required to be paid by the operator under subsection 2 (2). 3. In any other case, the effective date is the date the penalty is assessed by the Minister.  1996, c. 29, s. 35 (1). Assessments and reassessments (7) Subsections 80 (8), (9), (17) and (18) of the Corporations Tax Act apply for the purposes of this Act and, in the application thereof, references to the corporation shall be read as references to the operator.  1994, c. 18, s. 6 (10); 2004, c. 16, Sched. D, Table. Payment of assessment (7.1) Every operator shall pay, immediately on receipt of a notice of assessment or reassessment or of a statement of account in respect of a taxation year, any part of the tax, interest, penalties and any other amounts then unpaid in respect of the taxation year, whether or not an objection to or an appeal from an assessment in respect of the taxation year is outstanding.  1994, c. 18, s. 6 (10). Note: Subsection 8 (7.1), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (10), applies in respect of notices of assessment and reassessment and statements of account in respect of any taxation year issued after January 1, 1998.  See:  1994, c. 18, s. 6 (25). Refunds (7.2) If a return required to be delivered for a taxation year by an operator under this Act is delivered within four years from the end of the taxation year, the Minister, (a) may, upon mailing the notice of assessment for the taxation year, refund or pay, without application from the operator, the overpayment, if any, in respect of the taxation year, in the amount determined by the Minister to be the overpayment as of the day the Minister makes the determination; and (b) subject to subsection (7.3), shall refund or pay the overpayment, if any, in respect of the taxation year, in the amount determined by the Minister to be the overpayment as of the day the Minister makes the determination, after mailing the notice of assessment, if the operator has applied for the refund or payment in writing within the period determined under clause 9 (1) (b) for that taxation year.  1994, c. 18, s. 6 (10). Note: Subsection 8 (7.2), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (10), applies to overpayments determined by the Minister on or after January 1, 1998.  See:  1994, c. 18, s. 6 (26). Application to other liabilities (7.3) Instead of making a refund or payment under this section, if the operator 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 tax or is prescribed by the regulations, the Minister may apply the amount of the overpayment to the liability and in such case, the Minister shall notify the operator that such action was taken.  1994, c. 18, s. 6 (11). Note: Subsection 8 (7.3), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (11), applies to applications of overpayments made after June 23, 1994, whether or not the overpayment arose before or after June 23, 1994.  See:  1994, c. 18, s. 6 (27). Interest on surplus in tax account (8) Interest at the rate prescribed by the regulations shall be calculated and allowed daily to an operator on the surplus in the operator’s tax account for a taxation year, for each day there is a surplus in the tax account after the end of the instalment period for the taxation year.  1994, c. 18, s. 6 (12). Note: Subsection 8 (8), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (12), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Surplus in tax account defined (8.1) For the purposes of this Act, the surplus, if any, in an operator’s tax account for a taxation year on a particular day is the amount by which, (a) the aggregate of, (i) the amounts determined under subclauses (4) (b) (i) and (iii) in respect of the operator for the taxation year, and (ii) the interest in respect of the taxation year allowed under subsection (8) during the period after the end of the instalment period for the taxation year but before the particular day, exceeds, (b) the amount determined under clause (4) (a) in respect of the operator for the taxation year.  1994, c. 18, s. 6 (12). Note: Subsection 8 (8.1), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (12), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Note: If a taxation year commences before January 1, 1998, the amounts determined under subclause 8 (8.1) (a) (ii), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (12), shall include interest in respect of the taxation year determined for periods before January 1, 1998, calculated under subsections 8 (2), (3), (8) and (10) as they read before January 1, 1998.  See:  1994, c. 18, s. 6 (33). Refund of overpaid instalments (9) If the Minister is satisfied, after receiving written application from an operator for a refund under this subsection and before assessing tax payable by the operator for a taxation year, that the total amount of monthly instalments paid by the operator in respect of the taxation year exceeds the amount of tax that is or will be payable by the operator for the taxation year, the Minister may refund the excess amount to the operator before the end of the taxation year.  R.S.O. 1990, c. M.15, s. 8 (9). Interest on surplus in instalment account (10) Interest at the rate prescribed by the regulations shall be computed and allowed daily to an operator on the surplus in the operator’s instalment account for a taxation year, for each day there is a surplus in the instalment account during the period from the 25th day of the first month commencing in the taxation year to the end of the instalment period.  1994, c. 18, s. 6 (13). Note: Subsection 8 (10), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (13), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Surplus, instalment account (10.1) For the purposes of this Act, the surplus, if any, in an operator’s instalment account for a taxation year on a particular day in the instalment period is the amount by which, (a) the aggregate of, (i) the amount determined as of the particular day under subclause (5) (b) (i) in respect of the operator for the taxation year, and (ii) the interest allowed under subsection (10) in respect of the operator’s instalment account for the taxation year for the period before the particular day, exceeds, (b) the amount determined as of the particular day under clause (5) (a) in respect of the operator for the taxation year.  1994, c. 18, s. 6 (13). Note: Subsection 8 (10.1), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (13), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Note: If a taxation year commences before January 1, 1998, the amounts determined under subclause 8 (10.1) (a) (ii), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (13), shall include interest in respect of the taxation year determined for periods before January 1, 1998, calculated under subsections 8 (2), (3), (8) and (10) as they read before January 1, 1998.  See:  1994, c. 18, s. 6 (33). (11)  Repealed:  1994, c. 18, s. 6 (14). (12)  Repealed:  1994, c. 18, s. 6 (14). Note: The repeal of subsections 8 (11) and (12) by the Statutes of Ontario, 1994, chapter 18, subsection 6 (14) applies to taxation years commencing on or after January 1, 1998.  See:  1994, c. 18, s. 6 (28). Interest, after objection or appeal (13) Where by a decision of the Minister or of a court after the filing of an objection or an appeal under this Act it is finally determined that the tax payable under this Act by an operator for a taxation year is less than the amount assessed to which the objection was made or from which the appeal was taken and, as a result of the decision there is a surplus in the operator’s tax account or instalment account for a taxation year, the interest rate prescribed by the regulations for the purposes of this subsection, and not the rate prescribed for the purposes of subsection (8) or (10), as the case may be, shall be used to determine the amount of interest for the purposes of those subsections, for each day that the surplus in the account is attributable to the decision.  1994, c. 18, s. 6 (15). Note: Subsection 8 (13), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (15), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Nil interest until return delivered (14) If a return for a taxation year is not delivered under this Act until after the day on which it is required to be delivered, or the return as delivered does not comply with the requirements under this Act or does not contain all the information or documents required by the Minister to be delivered with or as part of the return, the interest rates prescribed by the regulations for the purposes of this section to determine the amount of any interest allowed to the operator in respect of the taxation year to which the return relates shall be deemed to be nil for the period from the day the return was required to be delivered under this Act to the day after the day the return as required under this Act or the information or documents, as applicable, are delivered to the Minister.  1994, c. 18, s. 6 (15). Note: Subsection 8 (14), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (15), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Overpayment defined (15) For the purposes of this section, an overpayment in respect of a taxation year of an operator as of a particular day is an amount equal to the surplus as of that day in the operator’s tax account for the taxation year as determined under this section, except that in determining the amount included under clause (8.1) (b), the amount determined under subclause (4) (a) (iii) shall not include the overpayment being determined.  1994, c. 18, s. 6 (15). Note: Subsection 8 (15), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (15), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Interest off-set (15.1) Despite subsections (2) and (3), (a) the total interest payable by an operator on the deficiency in its instalment account and in its tax account for a taxation year for the period from the first day of the instalment period for the taxation year to the assessment date for the taxation year shall be the amount, if any, by which, (i) the total of the interest charged and payable under subsection (3) for the instalment period for the taxation year and under subsection (2) for the period after the end of the instalment period but not after the assessment date, exceeds, (ii) the total interest allowed under subsection (10) to the operator for the instalment period for the taxation year and under subsection (8) for the period after the end of the instalment period for the taxation year but not after the assessment date; and (b) the total interest payable by an operator on the deficiency in its tax account for a taxation year for each statement period after the assessment date referred to in clause (a) shall be the amount, if any, by which the total interest charged and payable under subsection (2) for the particular statement period exceeds the total interest allowed for the statement period under subsection (8).  1994, c. 18, s. 6 (15). Note: Subsection 8 (15.1), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (15), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Same (15.2) Despite subsections (8) and (10), (a) the total interest allowed to an operator on the surplus in its instalment account and in its tax account for a taxation year for the period from the first day of the instalment period for the taxation year to the assessment date for the taxation year shall be the amount, if any, by which, (i) the amount determined under subclause (15.1) (a) (ii) in respect of the operator for the taxation year, exceeds, (ii) the amount determined under subclause (15.1) (a) (i) in respect of the operator for the taxation year; and (b) the total interest allowed to an operator on the surplus in its tax account for a taxation year for each statement period after the assessment date referred to in clause (a) shall be the amount, if any, by which the total interest allowed under subsection (8) for the particular statement period exceeds the total interest charged and payable for the statement period under subsection (2).  1994, c. 18, s. 6 (15). Note: Subsection 8 (15.2), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (15), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Definitions, statement period, etc. (15.3) In this section, in respect of a taxation year of an operator, (a) the assessment date for the taxation year for the purposes of subsections (15.1) and (15.2) is the day the most recent assessment or reassessment for the taxation year is made; (b) a statement period is the period of time commencing on the day immediately following the day when a statement of account for the taxation year is issued, or an assessment or reassessment in respect of the taxation year is made by the Minister, as the case may be, and ending on the day the next statement of account for the taxation year is issued by the Minister; and (c) a statement of account is a statement that the Minister may issue to the operator from time to time containing an accounting as of a particular date of the operator’s liability under this Act for the particular taxation year.  1994, c. 18, s. 6 (15). Note: Subsection 8 (15.3), as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (15), applies in determining the amount of interest in respect of any day that is on or after January 1, 1998, and, for the purposes of determining the amount of interest in respect of any period of time before January 1, 1998, subsections 8 (2), (3), (4), (5), (6), (7), (8), (10), (13), (14) and (15) apply as they read on the day before January 1, 1998.  See:  1994, c. 18, s. 6 (24). Application of payments received (16) An amount paid, applied or credited on account of amounts payable under this Act by an operator in respect of a particular taxation year shall be applied, (a) first, against the tax payable by the operator for the particular year; (b) second, against any penalty payable by the operator in respect of the particular year; (c) third, against any interest payable by the operator in respect of the particular year; and (d) fourth, against any other amount or amounts payable by the operator in respect of the particular year.  1994, c. 18, s. 6 (17). Note: Subsection 8 (16), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (17), applies to amounts paid, applied or credited on or after January 1, 1998.  See:  1994, c. 18, s. 6 (29). Collection of debt under Financial Administration Act (17) A debt due to the Crown by an operator under section 8.1 of the Financial Administration Act in respect of a payment under this Act may be collected and enforced under the provisions of this Act as if it were tax payable by the operator for the taxation year to which the payment relates, once written notice of the debt has been sent by mail to the operator.  1994, c. 18, s. 6 (18). Recovery of excess refund (18) If an amount in respect of a taxation year has been refunded or paid to an operator under this Act or applied by the Minister to another liability of the operator and the Minister subsequently determines that the amount refunded, paid or applied exceeded the amount to which the operator was entitled under this Act, the amount of the excess is a liability of the operator under this Act from the date the amount was refunded, paid or applied.  1994, c. 18, s. 6 (18). Assessment of excess refund (19) The Minister may issue an assessment for the amount of a liability of an operator described in subsection (18) and section 10 applies with necessary modifications to the assessment as though the assessment were made under section 9.  1994, c. 18, s. 6 (18). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 6 (11, 18) - 23/06/1994; 1994, c. 18, s. 6 (8, 10, 12-17) - 01/01/1998; 1996, c. 29, s. 35 (1) - 01/01/1998 2004, c. 16, Sched. D, Table - 01/01/2004 2009, c. 33, Sched. 16, s. 8 - 15/12/2009