CRA indicates that a registrant cannot use ETA s. 296(2.1) to avoid having to file a GST/HST rebate claim

ETA s. 296(2.1) essentially requires CRA to allow claimable but unclaimed rebate claims when it assesses net tax for a reporting period. CRA considered this requirement to be inapplicable when a corporation, which had failed to self-assess itself, subsequently sent in a late return accompanied by a note to the effect that unclaimed GST/HST rebates existed – but without filing any rebate claim. CRA stated that this situation did not satisfy the implicit requirement that β€œthe Minister must always be able in making the assessment to determine the fact that the amount of the rebate would be payable if it were claimed in a rebate application filed in accordance with the ETA.”

Neal Armstrong. Summary of 19 April 2017 Interpretation 183783 under ETA s. 296(2.1).