CRA automatically pays available dividend refunds even when not claimed (or wanted)

Although a private corporation with an available claim for a dividend refund (“DR”) is not required to make the claim, CRA considers that it has the discretion to make the DR even when not claimed – and in fact:

Currently, the CRA policy… is to automatically make a DR where the information required for the calculation of the DR has been filed on the T2 return (including the Schedule 3/T2SCH3), even where a private corporation does not request it (for example, by entering zero on line 784 of its T2 return).

Neal Armstrong. Summary of 12 May 2017 External T.I. 2016-0649841E5 Tr under s. 129(1)(a).