Crown Corporation Payments Regulations (SOR/81-1030)

17 (1) Subject to subsection (2), where a corporation makes a payment in accordance with section 15 it shall be made

• (a) only to the authority that collects that tax in the area in which the corporation property is situated whether it collects the tax on its own behalf or on behalf of another authority; and

• (b) within a reasonable time after receipt of an application for the payment.

(2) Where a corporation is unable to make a final determination of the amount of a payment made in accordance with section 15 within the time referred to in paragraph (1)(b), the corporation shall make an interim payment within that time of the estimated total payment to be made.