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EH 10: Refund at end of 5 years
or “Refunds for unclaimed money in your income equalisation account after 5 years”
You could also call this:

“Refund from income equalisation scheme becomes income after 5 years”

When you get a refund under [section EH 10], it counts as income. This happens at the end of 5 years. The government sees this refund as income under [section CB 27], which talks about income equalisation schemes. You need to include this refund as part of your income for the tax year when you receive it.

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Next up: EH 12: Application for refund by person, trustee of estate, Official Assignee, or liquidator

or “How to ask for your money back from your income equalisation account”
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Part E Timing and quantifying rules
Income equalisation schemes: Refunds: automatic

EH 11Income when refund given at end of 5 years

  1. A refund under section EH 10 is income, under section CB 27 (Income equalisation schemes), derived by the person and is allocated to the income year in which the refund is given.

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