Thank you Trish.

That's not quite the answer I'm looking for.  The refund from the CRA doesn't agree to the refund as filed in QB because the CRA retained a portion of it to pay for penalties and interest on a prior HST period.  

I've set up the client's penalties but cannot use the refund on hand to pay them.

I also have 2 refunds to use up but QBO will only allow me to choose one of them.  So now this simple transfer of funds and recording of refunds is going to take 16 steps.  From QB desktop I could easily choose any payments and credits I need but, for some reason, QB Online refuses to offer access.  I do not understand why QBO is such a terrible program when compared to its origins. :(