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OVERPAYMENT TAX [9 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation Law
- Social Security and Employment Insurance
Record 1, Main entry term, English
- tax reversed overpayment
1, record 1, English, tax%20reversed%20overpayment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax reversal 2, record 1, English, tax%20reversal
correct
Record 1, French
Record 1, Domaine(s)
- Droit fiscal
- Sécurité sociale et assurance-emploi
Record 1, Main entry term, French
- annulation d'impôt
1, record 1, French, annulation%20d%27imp%C3%B4t
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-11-07
Record 2, English
Record 2, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Taxation
- Public Sector Budgeting
Record 2, Main entry term, English
- Refund Set-Off Program
1, record 2, English, Refund%20Set%2DOff%20Program
correct
Record 2, Abbreviations, English
- RSO Program 2, record 2, English, RSO%20Program
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
The ORU [Overpayment Recovery Unit] may collect debt through negotiated voluntary repayment plans or by utilizing the Canada Revenue Agency's Refund Set-off Program(CRA-RSO) to collect outstanding overpayments on inactive cases. The RSO Program allows tax refunds of individuals to be “set-off” to pay previously unrecoverable debts owed to the Crown. 2, record 2, English, - Refund%20Set%2DOff%20Program
Record 2, Key term(s)
- Refund Setoff Program
- Refund Set Off Program
Record 2, French
Record 2, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Fiscalité
- Budget des collectivités publiques
Record 2, Main entry term, French
- Programme de compensation de dettes par remboursement
1, record 2, French, Programme%20de%20compensation%20de%20dettes%20par%20remboursement
correct, masculine noun
Record 2, Abbreviations, French
- PCDR 2, record 2, French, PCDR
correct, masculine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
L’URPE [Unité de recouvrement des paiements excédentaires] peut recouvrer une créance grâce à un plan de remboursement volontaire négocié ou par l’entremise du Programme de compensation de dette par remboursement (PCDR) de l'Agence du revenu du Canada (ARC) pour le recouvrement des paiements excédentaires en souffrance dans le cas de dossiers inactifs. Le PCDR permet l’utilisation des remboursements d’impôt dus aux particuliers pour «recouvrer par déduction» des dettes envers la Couronne qui étaient précédemment irrécouvrables. 2, record 2, French, - Programme%20de%20compensation%20de%20dettes%20par%20remboursement
Record 2, Key term(s)
- Programme de CDR
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-10-20
Record 3, English
Record 3, Subject field(s)
- Titles of Forms
- Taxation
Universal entry(ies) Record 3
Record 3, Main entry term, English
- Overpayment Penalty Adjustment Action(Tax Reversal) 1, record 3, English, Overpayment%20Penalty%20Adjustment%20Action%28Tax%20Reversal%29
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
S&P 3714B: Code of a form used by Human Resources Development Canada. 1, record 3, English, - Overpayment%20Penalty%20Adjustment%20Action%28Tax%20Reversal%29
Record 3, French
Record 3, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
Entrée(s) universelle(s) Record 3
Record 3, Main entry term, French
- Mesure de rajustement de trop-payé/pénalité (Renversement d'impôt)
1, record 3, French, Mesure%20de%20rajustement%20de%20trop%2Dpay%C3%A9%2Fp%C3%A9nalit%C3%A9%20%28Renversement%20d%27imp%C3%B4t%29
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
S&P 3714B : Code d’un formulaire employé à Développement des ressources humaines Canada. 1, record 3, French, - Mesure%20de%20rajustement%20de%20trop%2Dpay%C3%A9%2Fp%C3%A9nalit%C3%A9%20%28Renversement%20d%27imp%C3%B4t%29
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2010-10-12
Record 4, English
Record 4, Subject field(s)
- Taxation
Record 4, Main entry term, English
- deemed overpayment
1, record 4, English, deemed%20overpayment
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Deemed overpayment on account of tax. If an individual is deemed under this section to have made an overpayment on account of tax payable under this Act for 2005, the Provincial Minister shall make an Ontario home electricity payment to the individual in accordance with this section. 2, record 4, English, - deemed%20overpayment
Record 4, Key term(s)
- deemed over-payment
Record 4, French
Record 4, Domaine(s)
- Fiscalité
Record 4, Main entry term, French
- paiement réputé en trop
1, record 4, French, paiement%20r%C3%A9put%C3%A9%20en%20trop
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Paiement réputé un paiement en trop au titre de l’impôt. Si un particulier est réputé, en application du présent article, avoir fait un paiement en trop au titre de l’impôt payable par lui pour 2005 en application de la présente loi, le ministre provincial lui verse un paiement au titre des factures d’électricité résidentielle de l’Ontario conformément au présent article. 2, record 4, French, - paiement%20r%C3%A9put%C3%A9%20en%20trop
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2007-08-29
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- refund
1, record 5, English, refund
correct, noun
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The overpayment of income tax returned to a taxpayer after the return's assessment. 2, record 5, English, - refund
Record number: 5, Textual support number: 1 OBS
Source: Income Tax Act, S. 164 (2). 3, record 5, English, - refund
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- remboursement
1, record 5, French, remboursement
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Paiement en trop d'impôt sur le revenu remis aux contribuables après qu'ils ont produit leur déclaration. 2, record 5, French, - remboursement
Record number: 5, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 164 (2). 3, record 5, French, - remboursement
Record number: 5, Textual support number: 1 PHR
Remboursement d'un paiement en trop. 4, record 5, French, - remboursement
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Sistema tributario
Record 5, Main entry term, Spanish
- reintegro
1, record 5, Spanish, reintegro
masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
- reembolso 1, record 5, Spanish, reembolso
masculine noun
Record 5, Textual support, Spanish
Record 6 - internal organization data 2000-03-13
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- recovery of child tax credit overpayment
1, record 6, English, recovery%20of%20child%20tax%20credit%20overpayment
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Field found in the T1 return and extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999. 2, record 6, English, - recovery%20of%20child%20tax%20credit%20overpayment
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- recouvrement du paiement en trop au titre du crédit pour enfant
1, record 6, French, recouvrement%20du%20paiement%20en%20trop%20au%20titre%20du%20cr%C3%A9dit%20pour%20enfant
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1994-12-31
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- overpayment of net tax
1, record 7, English, overpayment%20of%20net%20tax
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- paiement en trop de taxe nette
1, record 7, French, paiement%20en%20trop%20de%20taxe%20nette
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1981-09-08
Record 8, English
Record 8, Subject field(s)
- Social Security and Employment Insurance
Record 8, Main entry term, English
- overpayment and tax credits 1, record 8, English, overpayment%20and%20tax%20credits
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, French
Record 8, Domaine(s)
- Sécurité sociale et assurance-emploi
Record 8, Main entry term, French
- prestations versées en trop et impôt déduit crédité 1, record 8, French, prestations%20vers%C3%A9es%20en%20trop%20et%20imp%C3%B4t%20d%C3%A9duit%20cr%C3%A9dit%C3%A9
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1976-06-19
Record 9, English
Record 9, Subject field(s)
- Taxation
Record 9, Main entry term, English
- overpayment of tax 1, record 9, English, overpayment%20of%20tax
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, French
Record 9, Domaine(s)
- Fiscalité
Record 9, Main entry term, French
- excédent de perception
1, record 9, French, exc%C3%A9dent%20de%20perception
masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Textual support, Spanish
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