Interim Payments and Recovery of Overpayments Regulations (SOR/81-226)

4 If any payment made to a taxing authority under the Act or these Regulations is greater than the amount that may be paid to the taxing authority under section 3 of the Act, the amount of the overpayment and interest on that amount prescribed for the purpose of section 155.1 of the Financial Administration Act may be

• (a) set off against other payments that may otherwise be paid to the taxing authority under section 3 of the Act or these Regulations; or

• (b) recovered as a debt due to Her Majesty in right of Canada by the taxing authority.