The CRA is the Canadian Revenue Agency (in the UK the Inland Revenue)
Paul Frederick Anderson paid $4976.45 in Income Tax for the year 2007. He paid it as a flesh & blood human being on behalf of his legal fiction PAUL FREDERICK ANDERSON.
He is the Prime Creditor on his legal fiction (as we all are)
Since human beings cannot be taxed (only legal fictions can be taxed), Paul decided to try to claim it all back as a human being. He used the form for claiming a Rebate. Note how he signed that form! And notice how he signed the Notice And Demand!
See below how he got on.
Being an Old Age Pensioner myself, I don't pay Income Tax these days. If I did I would try this out for myself. What does one have to lose?
1. Sent CRA installments during 2007 for that year.
2. Did (Eldon) Detax, claiming back the instalments:

3. CRA sent statement, showing the instalments as a credit:

4. Demanded the return of my funds:

5. Response from CRA:

6. Shortly thereafter:

Note in their response, that the 2007 return "has not yet been processed" -- it's been 8.5 months already! But by this, they have admitted they do have the return, thus they cannot charge "failure to file". There was no description on the cheque stub, but "Income Tax Refund" on the cheque itself.
yyy