19 January 2019 Interpretation 165888

Policy Tabs

Summaries

Summary Under

refund of tax paid in error not included in refunded tax referred to in G

CRA allowed a rebate claim of ACo (a SLFI) for amounts of federal tax paid in error. No provincial HST was refunded based on the understanding...

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Summary Under

tax paid in error was not tax that was subject to the s. 263.01 restriction

CRA allowed a rebate claim of ACo (a SLFI) for amounts of federal tax paid in error. No provincial HST was refunded based on the understanding...

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Summary Under

tax paid in error not included in A and F of formula

CRA indicated that the s. 123(1) definition of tax “is interpreted by it to include only amounts of tax that are actually payable under Part IX,...

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Summary Under

tax does not include tax paid in error

CRA indicated that the s. 123(1) definition of tax “is interpreted by it to include only amounts of tax that are actually payable under Part IX,...

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Words and Phrases