25 February 2016 CBA Roundtable, Q.8

Policy Tabs

Summaries

Summary Under

CRA “flexibility” to assess a prior return to allow an unclaimed s. 232 rebate credit

When a credit note is issued under s. 232, a deduction against net tax can be taken only for the reporting period in which the credit note was...

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Summary Under

subsequent assessment of return to allow unclaimed credit

In P-149R, CRA states that it generally will not assess a prior GST/HST return at the request of the registrant to the extent this will result in...

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