Subsection 241(1)
See Also
Ouazana v. The Queen, 2020 TCC 124 (Informal Procedure)
On February 7, 2014, the appellant made a taxable supply of real property (being the portion of a building that was rented to commercial tenants)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) - Paragraph 221(2)(b) | retroactive registration of purchaser was effective for s. 221(2)(b) purposes | 208 |
Subsection 241(1.5)
Administrative Policy
May 2016 Alberta CPA Roundtable, GST Q.10
CRA has been observed backdating registrations more than 60 days before the date the notice of intent was mailed out, contrary to s. 241(1.5)....
26 February 2015 CBA Roundtable, Q. 23
New ss. 241(1.3) to (1.5) require CRA to give 60 days’ notice before registering a person who has failed to register. How does this affect the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(a) | may assess net tax prior to effective date of registration | 125 |