Versions of s. 126.1(14)
-
Where the total of all amounts paid under subsection 126.1(12) to a taxpayer exceeds the taxpayer’s UI premium tax credit, the excess shall be deemed to have been refunded to the taxpayer, on the taxpayer’s last remittance date for 1993, on account of the taxpayer’s liability under this Part for the taxpayer’s last taxation year beginning before 1994.