10 (1) In this section, “inspector” means an inspector referred to in section 9; (“inspecteur”) “overpayment” means an amount received by a person in excess of any reimbursement to which the person is entitled under this Act and the regulations. (“trop-perçu”)  2010, c. 26, Sched. 13, s. 10 (1). Notice of overpayment (2) If it appears to an inspector that a person has received an overpayment, the Minister may send a written notice to the person advising the person of the following: 1. That the person has received an overpayment. 2. The amount of the overpayment and how it was calculated. 3. The required steps to be taken by the person with respect to the overpayment. 4. The date, not more than six months after the date of the notice, by which these steps must be completed. 5. That the Minister has the authority to assess the person for the amount of the overpayment, plus interest, if the person fails to complete the required steps by the specified date.  2010, c. 26, Sched. 13, s. 10 (2). Calculation of amount of overpayment (3) For the purposes of this section, an inspector shall calculate an overpayment or the outstanding balance of an overpayment in the manner and form and using such procedures as the Minister considers adequate and expedient.  2010, c. 26, Sched. 13, s. 10 (3). Assessment (4) If a person fails to complete the steps required in a notice under subsection (2) within the time specified in the notice, and any additional time requested by the person and permitted by the Minister, the Minister may assess or reassess the amount of the overpayment, or the outstanding balance of the overpayment, based on the inspector’s calculation described in subsection (3).  2010, c. 26, Sched. 13, s. 10 (4). Penalty (5) If the Minister makes an assessment or reassessment under subsection (4) and is satisfied that the person’s non-compliance with the required steps in the notice was attributable to neglect, carelessness, wilful default or fraud, the Minister may assess a penalty against the person equal to the outstanding balance of the overpayment when the penalty is assessed.  2010, c. 26, Sched. 13, s. 10 (5). Time limit (6) The Minister shall not assess or reassess under subsection (4) more than 48 months after the end of the month in which the person received the overpayment.  2010, c. 26, Sched. 13, s. 10 (6). Exception, where misrepresentation, etc. (7) Subsection (6) does not apply if the Minister establishes that the person has made a misrepresentation that is attributable to neglect, carelessness or wilful default or has committed any fraud in supplying information under this Act or the regulations or in omitting to disclose information.  2010, c. 26, Sched. 13, s. 10 (7). Deemed debt retirement charge (8) An amount assessed or reassessed by the Minister under this section is deemed for the purposes of the administration and enforcement of this Act to be a debt retirement charge, as defined in subsection 85 (1) of the Electricity Act, 1998, that has been collected, on the last day of the month in which the person received the overpayment, by the person as a collector appointed under subsection 85.3 (1) of the Electricity Act, 1998 and, for those purposes, (a) sections 85.11, 85.12, 85.14, 85.17 and 85.30 of that Act apply with necessary modifications; (b) in the application of sections 85.11 and 85.14 of that Act and without limiting the generality of clause (a), references to the Financial Corporation are read as references to the Minister of Finance and references to the Minister of Finance are read as references to the Minister; (c) the regulations made under that Act for the purposes of calculating the rate or rates of interest payable under section 85.11 of that Act and the manner of calculating the amount of interest apply with necessary modifications; and (d) sections 23 and 36, subsections 37 (1), (1.1) and (2) and sections 37.1, 38 and 39 of the Retail Sales Tax Act apply with necessary modifications.  2010, c. 26, Sched. 13, s. 10 (8); 2011, c. 9, Sched. 31, s. 3. Disposition of repaid amounts (9) If all or part of an overpayment is repaid to the Minister of Finance, the Minister of Energy shall make such financial arrangements and payments as may be necessary to ensure that any electricity vendor or other person entitled to all or part of the overpayment receives the appropriate amount.  2010, c. 26, Sched. 13, s. 10 (9). Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 31, s. 3 - 12/05/2011