CRA notes requirement to issue two assessments where unclaimed GST/HST rebates are allowed on a s. 296(2.1) assessment of net tax

After noting the requirements under s. 296(2) and (2.1) to allow unclaimed but valid credits when assessing net tax, CRA went on to note:

[B]ecause GST/HST rebates are required to be assessed under section 297, even when the rebate amount is allowed under subsection 296(2.1), the registrant will receive two Notices of Assessments, one for the changes to net tax and one for the GST/HST rebate.

Neal Armstrong. Summary of May 2016 Alberta CPA Roundtable, GST Q.11 under ETA s. 296(2.1).