Federal-Provincial Fiscal Arrangements Regulations, 1999

22 (1) The Minister shall, not later than 30 months after the end of a fiscal year,

• (a) make a final computation of any provincial personal income tax revenue guarantee payment that may be paid to the province for the fiscal year; and

• (b) provide the province with a statement that describes the manner in which that computation was made.

(2) Subject to section 24, if the Minister determines, on making the final computation, that an overpayment has been made to the province under this Part, the Minister may recover the amount of that overpayment

• (a) from any amount payable to the province under the Act; or

• (b) from the province as a debt due to Her Majesty in right of Canada.

(3) The Minister may, within 30 days after making the final computation , pay to the province any outstanding amount that may be paid as a result of that computation.