Marginal note:Refund of excess premium in respect of self-employed earnings
152.3 (1) If a self-employed person has paid, on account of the premium they are required to pay for a year in respect of their self-employed earnings, an amount in excess of the premium, the Minister of National Revenue
(a) may refund that part of the amount so paid in excess of the premium on sending the notice of assessment of the premium, without any application having been made for the refund; and
(b) shall make the refund after sending the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year.
(2) Subsections 96(11) to (13) apply in respect of refunds under subsection (1).
- 2009, c. 33, s. 16;
- 2010, c. 25, s. 73.
Application of other Provisions
Marginal note:Application of other provisions
152.31 (1) Subject to subsections (2) and (3), all the provisions of this Act, except sections 5 to 37, 48 and 56 to 65.2, that are not inconsistent with the provisions of this Part apply, with any modifications that the circumstances require, to this Part.
Marginal note:Application of certain provisions
(2) For the purposes of this Part,
(a) subsection 86(1) applies as though the reference to “an employer” in that subsection were a reference to “a self-employed person”; and
(b) subsection 88(5) applies as though the reference to “this Part” were a reference to “Part VII.1”.
Marginal note:Application of section 102
(3) Section 102 applies, with any modifications that the circumstances require, in respect of
(a) offences under paragraphs 106(4)(a), (d) and (e) committed in relation to any provision of this Part or regulations made under sections 152.26 and 152.28;
(b) offences under section 152.32; and
(c) any matter referred to in any of sections 152.21 to 152.3 or that relates to the application of any of those sections.
Marginal note:Application of section 125
(4) Section 125 applies in respect of
(a) offences under subsections 135(1) and 136(2) committed by self-employed persons and offences committed by them in relation to the contravention of any provision of regulations made under this Part, except regulations made under sections 152.26 and 152.28; and
(b) any matter referred to in this Part or that relates to the application of this Part, other than a matter referred to in any of sections 152.21 to 152.3 or in regulations made under sections 152.26 and 152.28.
- 2009, c. 33, s. 16.
- Date modified: