52.1(1)In addition to the method of recovery under subsection 52(1), if a person is indebted to the Province in a specific sum of money, the Comptroller may refer the amount of the indebtedness to the Minister of National Revenue for Canada to be recovered by means of applying to it the amount of any refund or repayment that may otherwise be made to the person under the
Income Tax Act (Canada) or the
New Brunswick Income Tax Act.