8 November 2022 Internal T.I. 2022-0941391I7 - (Re)determination of section 125.7 applications -- summary under Subsection 160.1(1)

The Directorate indicated that where an excess refund of an s. 125.7(2), (2.1), or (2.2) deemed overpayment for a qualifying period was made to a taxpayer under s. 164(1.6), that excess could be determined and assessed at any time pursuant to s. 160.1(1) and (3), respectively.