22 June 2017 Interpretation 180966 -- summary under Subsection 262(2)
where a rebate claimant has underclaimed, it can request an assessment of the claim
Meaning of matter
Does “matter” refer to a claim period or the substance of what is being claimed? CRA stated:
[W]e consider what would give...
Words and Phrases
matter| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) | discretion to assess a previously filed rebate application to increase rebate | 88 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | required inclusion in assessment can include a rebate claim that was underclaimed | 162 |
| Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4) | interest on missed rebate claim | 102 |
| Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) | second rebate application accepted for different transaction | 145 |