38.1 (1) Despite section 38, if a dealer who is not a collector designated under subsection 4 (1) has, as a result of a reduction in the tax payable by a consumer under section 2, remitted to the Minister an amount of money for a period that is greater than this Act requires the dealer to remit, the dealer shall apply to the dealer’s collector for a refund of the amount overpaid, or to the Minister, if the Minister so requires.  2000, c. 42, s. 114. Application by dealer (2) If the application for a refund is made after the end of the month that is four months after subsection 2 (1.5) comes into force, it shall be made to the Minister and not to the dealer’s collector.  2000, c. 42, s. 114. Application by designated collector (3) If the dealer referred to in subsection (1) is a collector designated under subsection 4 (1.3), the dealer shall apply to the Minister for any refund owing.  2000, c. 42, s. 114. Limitation (4) No refund shall be made unless the dealer makes an application for the refund under this section by the end of the month that is 12 months after subsection 2 (1.5) comes into force.  2000, c. 42, s. 114. Same (5) Upon proof satisfactory to the collector designated under subsection 4 (1) or (1.3) or satisfactory to the Minister that the amount was overpaid, the collector or the Minister may refund the overpayment to the dealer or, at the collector’s or Minister’s option, apply the amount of the overpayment to the liability of the dealer with respect to a previous or subsequent period.  2000, c. 42, s. 114. Insufficient records (6) For the purposes of a refund under subsection (1), if the dealer cannot substantiate the refund claim because of insufficient records, the Minister may estimate the amount of the refund in the manner the Minister considers expedient and refund the amount to the dealer.  2000, c. 42, s. 114. Collector as agent (7) A collector shall be deemed to act as the agent of the Minister in making a refund under subsection (1).  2000, c. 42, s. 114. Recovery of refunds (8) If a collector refunds an overpayment to a dealer or applies an overpayment to a liability of a dealer under subsection (5), the collector shall retain the amount refunded or applied from the amount for which the collector is liable to pay under this Act for the period, until the expiry of the period described in subsection (9).  2000, c. 42, s. 114. Same (9) The period referred to in subsection (8) begins on the day on which the collector’s return is due under this Act for the month following the month that subsection 2 (1.5) comes into force and ends on the day on which the collector’s return is due in the month that is five months after subsection 2 (1.5) comes into force.  2000, c. 42, s. 114. Compensation to collectors (10) If a collector refunds an overpayment to a dealer or applies the overpayment to a liability of the dealer under subsection (5), there may be paid to the collector in compensation for the collector’s services the amount of $5 for each overpayment provided and the collector may deduct that compensation from the tax otherwise to be remitted to the Minister.  2000, c. 42, s. 114. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 114 - 01/08/2001