Frontier Lands Petroleum Royalty Regulations

18 (1) For the purposes of section 66 of the Act, the circumstances in which the Minister shall refund any overpayment made on account of royalties, interest or penalties are

• (a) where, on an assessment, the Minister determines that an overpayment has been made;

• (b) where royalties, interest or penalties are remitted in error; or

• (c) where such a refund is required to be made by order of a court.

(2) The Minister shall not refund any overpayment on the amounts specified in subsection 5(2) except for the last production month.