Section 228

Subsection 228(2.1)

Administrative Policy

Technical Information Bulletin B-083R – Financial Services under the HST 23 May 1997

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Subsection 228(4) - Self-Assessment on Acquisition of Real Property

Administrative Policy

25 February 2016 CBA Roundtable, Q.11

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) S. 228(4) assessment technically does not trigger s. 296(2) crediting obligation 139

25 February 2014 Memo 155876

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(1) tax charged contrary to s. 221(2) did not eliminate s. 228(4) liability 88

18 February 2014 Interpretation 155500

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 31.

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GST/HST Memorandum (New Series) 19.1 January 12, 2002

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May 1994 Institute of Chartered Accountants of Alberta GST Roundtable, Q. 3

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GST M 500-2-6 "Other GST Returns" under "Goods and Services Tax Return for Acquisition of Real Property"

Subsection 228(6)

Cases

Canada v. Villa Ste-Rose Inc., 2021 CAF 35

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) “amount” on which interest and penalty calculated reflected reduction for rebate claim even though s. 296(2.1) not directly applicable 418
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) CRA is required to make rebate if conditions satisfied 216
Tax Topics - Statutory Interpretation - Resolving Ambiguity provision was not clear and unequivocal, so that purpose and policy could be resorted to 148
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) set-off under s. 296(2.1) informed an implied set-off in determining “amount” in s. 280(1) 273

See Also

Villa Ste-Rose Inc. v. The Queen, 2019 CCI 60, aff'd 2021 CAF 35

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) rebate netting policy of s. 296(2.1) also informed s. 228(6) 267
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) interest and penalties on a late-filed GST return should be computed after netting rebate claims against the gross GST payable 121

Administrative Policy

28 February 2019 CBA Roundtable, Q.14

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) s. 296(2.1) only applied to rebate which was not claimed 186

8 March 2018 CBA Commodity Tax Roundtable, Q.12

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Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) s. 296(2.1) unavailable if taxpayer makes late s. 191(3) self-assessment and provides rebate documentation before audit 228

25 February 2016 CBA Roundtable, Q. 5

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Policy Statement P-194R Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date 27 August 2007

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Subsection 228(7)

Articles

Allan Gelkopf, Zvi Halpern-Shavim, "Five Arbitrary Differences between Corporations and Partnerships for GST/HST Purposes", Sales and Use Tax, Federated Press, Volume XIII, No. 2, 2015, p. 674.

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