Normally a tax refund would be set up on the books as part of the year end adjusting journal entries from the year the refund was triggered.  It would likely be debited to the Corporate Taxes Payable liability account but the exact entry would be part of your previous year end entries.

Go back to those entries and see where it was posted, then use the same account.  The new entry would likely be Debit the bank and Credit the account used in the previous year end.  If the dollar amounts don't match, it is possible the CRA is also allowing some interest, so if the amount paid is more than the entry from the year end, then send the difference to an Interest Revenue account.