What are the time limits for filing for a refund?
The time limit is one year from the date of purchase, if you are filing for a full year.
If you are not filing for a full year, the time limit is three months following the end of the period for which the claim is filed. For example, if the filing period is January 2013 - June 2013, the claim must be filed by September 30, 2013.
If you choose to file an annual claim for the 12-month period ending June 30, you must file the claim by October 1 of that year. Your account must be set up on annual status prior to filing the claim. You can set up an annual account by completing and submitting an annual application.