104.17 (1) A qualifying corporation may apply for a refund equal to the amount of its tax credit under this Part for a sales year by submitting, not more than two years after the end of the sales year, (a) a completed application in a form approved by the Minister of Revenue; and (b) proof in a form satisfactory to the Minister of Revenue to confirm that no amount is payable by the corporation to the Crown in right of Ontario under any Act or regulation.  2010, c. 1, Sched. 29, s. 24. Additional information (2) The Minister of Revenue may request and the corporation shall, on request, provide, (a) such additional information as the Minister of Revenue may require to verify that the corporation is a qualifying corporation for the sales year and is entitled to a tax credit under this Part; and (b) such additional information as the Minister of Revenue may require relating to the calculation of the tax credit, if any, to which the corporation is entitled.  2010, c. 1, Sched. 29, s. 24. Notice and payment of refund (3) If, after reviewing the application and all other relevant information, the Minister of Revenue is satisfied that the applicant is a qualifying corporation for a sales year, is entitled to a tax credit under this Part for that sales year and does not have an outstanding balance in respect of any amounts owing to the Crown in right of Ontario under any Act or regulation, the Minister of Revenue shall, (a) send a notice of determination to the qualifying corporation setting out the amount of the tax credit under this Part to which the corporation is entitled for the sales year; and (b) pay to the corporation, after the end of the sales year, a refund equal to the amount of the tax credit, less the amount of any instalments previously paid in respect of the tax credit for the sales year, without interest.  2010, c. 1, Sched. 29, s. 24. If no refund payable (4) If, after reviewing the application and all other relevant information, the Minister of Revenue determines that the applicant is not entitled to a refund under this Part, the Minister of Revenue shall send a notice of determination to the applicant setting out his or her determination that the applicant is not entitled to the refund and the reasons for the determination.  2010, c. 1, Sched. 29, s. 24. Receipt of instalments during sales year (5) Despite subsection (3), the Minister of Revenue may, no earlier than the date prescribed by the Minister of Finance for a sales year, start making monthly instalment payments on account of the amount of the estimated refund under this Part to which a qualifying corporation may be entitled for the sales year if, (a) the corporation has completed at least one production year before the beginning of the sales year; (b) the corporation applies for the tax credit for the sales year, (i) after the end of the last production year ending before the beginning of the sales year, and (ii) before the first day of the sales year; (c) the corporation requests that the Minister of Revenue pay monthly instalments on account of the amount of the estimated refund for the sales year; (d) the corporation makes its beer primarily in Ontario or satisfies the conditions prescribed by the Minister of Finance; (e) the corporation provides such information as the Minister of Revenue may require to determine if the corporation is a qualifying corporation in respect of the sales year and to make a reasonable estimate of the amount of the corporation’s tax credit for the year; and (f) the Minister of Revenue is satisfied, (i) that the corporation is and will continue to be a qualifying corporation throughout the sales year and will be entitled to a refund under this Part for the sales year, and (ii) that a reasonable estimate of the amount of the tax credit can be made from available information for the purposes of determining the amount of the instalments.  2010, c. 1, Sched. 29, s. 24. Same (6) The Minister of Revenue, (a) may estimate the amount of the corporation’s tax credit under this Part for the sales year and fix the amount of each monthly instalment payment referred to in subsection (5) based on available information; (b) may require the corporation to submit additional relevant information from time to time during and after the sales year; and (c) may adjust the amount of the instalments or terminate the instalments as he or she considers appropriate.  2010, c. 1, Sched. 29, s. 24. Decision re instalment is final (7) The decision of the Minister of Revenue with respect to whether to pay an instalment and the amount of any instalment that is paid is final and not subject to review.  2010, c. 1, Sched. 29, s. 24. Reconciliation of amounts (8) Following the completion of a sales year, a corporation that received instalments on account of the refund for the sales year shall, no later than the date prescribed by the Minister of Finance for the sales year, submit such information as the Minister of Revenue may require to determine the actual amount of the tax credit, if any, to which the corporation is entitled for the sales year.  2010, c. 1, Sched. 29, s. 24. Revised notice of determination (9) If the Minister of Revenue makes an adjustment to the amount paid or payable under this section for a sales year, including an adjustment to the amount of the tax credit for the year after a corporation has received instalment payments on account of the refund for the sales year, or subsequently determines that the corporation was not entitled to any amount of the refund previously paid for the sales year, the Minister of Revenue shall send to the corporation a revised notice of determination setting out the amount of the refund, if any, to which the corporation is entitled for the sales year, and shall, (a) pay to the corporation any additional refund to which the corporation is entitled under this Part for the sales year; or (b) demand from the applicant repayment of the refund or the excess amount of the refund to which the applicant is not entitled for the sales year.  2010, c. 1, Sched. 29, s. 24. Recovery of overpayment (10) If, after an amount is paid to a corporation under this Part, it is subsequently determined that the corporation received an amount to which it was not entitled or received an amount greater than the amount to which it is entitled, the corporation shall, (a) repay the amount or the excess amount, as the case may be, to the Minister of Revenue; and (b) pay interest to the Minister of Revenue on the amount or excess amount, as the case may be, computed under this Act as if the amount or excess amount were tax payable under Division B or C of Part III from the day the amount or excess amount was paid to the corporation to the day it is repaid to the Minister of Revenue.  2010, c. 1, Sched. 29, s. 24. Collection of overpayments (11) All amounts repayable and payable to the Minister of Revenue under subsection (10) constitute a debt to the Crown in right of Ontario and may be recovered by way of deduction or set-off or may be recovered in any court of competent jurisdiction in proceedings commenced at any time.  2010, c. 1, Sched. 29, s. 24. No time limit (12) Section 112 does not apply with respect to any amount repayable to the Minister of Revenue under this Part, and an amount repayable to the Minister of Revenue under this Part is deemed to be taxes owing to the Crown in right of Ontario for the purposes of clause 16 (1) (i) of the Limitations Act, 2002.  2010, c. 1, Sched. 29, s. 24. Use of information (13) A person employed by the Crown in right of Ontario in the administration of this Act may, for the purpose of administering or enforcing this Part, collect from a person employed by the Crown in right of Ontario and use information collected in the administration of the Alcohol, Cannabis and Gaming Regulation and Public Protection Act, 1996.  2010, c. 1, Sched. 29, s. 24; 2018, c. 12, Sched. 2, s. 61 (4). Same (14) A person employed by the Crown in right of Ontario in the administration of the Alcohol, Cannabis and Gaming Regulation and Public Protection Act, 1996 may disclose information collected under that Act to a person employed by the Crown in right of Ontario in the administration or enforcement of this Part for the purpose described in subsection (13).  2010, c. 1, Sched. 29, s. 24; 2018, c. 12, Sched. 2, s. 61 (4). Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 29, s. 24 - 01/07/2010 2018, c. 12, Sched. 2, s. 61 (4) - 16/11/2018