May 2019 CPA Alberta CRA Roundtable, GST Session – Q.10

Policy Tabs

Summaries

Summary Under

it would be “fair” to adjust the rebate when assessing under s. 191(3)

Notwithstanding the posted question’s wording, CRA apparently addressed a different question of how to secure an increased NRRPR rebate when CRA...

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Summary Under

ss. 296(2.1) and 262(2) technically prohibit adjustment to already-filed NRRP rebate claim

CRA is assessing to increase the amount of GST/HST self-assessed by a builder under ETA s. 191(3) on substantial completion and first occupancy of...

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