Versions of s. 126.1(15)

Where the total of all amounts paid under subsection 126.1(13) to a taxpayer in respect of a partnership exceeds that portion of the partnership’s UI premium tax credit that can reasonably be considered to be the taxpayer’s share of it, the excess shall be deemed to have been refunded to the taxpayer, on the partnership’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.