22 June 2017 Interpretation 180966

Policy Tabs

Summaries

Summary Under

where a rebate claimant has underclaimed, it can request an assessment of the claim

Does “matter” refer to a claim period or the substance of what is being claimed? CRA stated:

[W]e consider what would give...

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Words and Phrases

Summary Under

discretion to assess a previously filed rebate application to increase rebate

Is there a section permitting CRA to allow missed rebate amounts? CRA responded:

Under subsection 297(2), the Minister may reassess or make an...

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Summary Under

required inclusion in assessment can include a rebate claim that was underclaimed

Does s. 296(2.1) allow for a new matter if a rebate application was already filed in the claim period? CRA had previously noted:

Where the...

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Summary Under

interest on missed rebate claim

When a person requests a reassessment of a PSB rebate application for a particular claim period to allow for missed or misstated amounts for that...

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Summary Under

second rebate application accepted for different transaction

Ss. 261.4(1)(b) and (c) limit the number of rebate applications to one per quarter or month for rebates under ss. 261.1 to 261.31. Could CRA...

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