Subsection 228(2.1)
Administrative Policy
Technical Information Bulletin B-083R – Financial Services under the HST 23 May 1997
General overview of old (pre-SLFI Reg. 48(10)) rule
Generally, a selected listed financial institution's interim net tax for a reporting period is...
Subsection 228(4) - Self-Assessment on Acquisition of Real Property
Administrative Policy
25 February 2016 CBA Roundtable, Q.11
A GST-registered person purchases a real estate property and, when it files its return, neglects to report the tax payable under s. 228(4) and...
| 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
The Corporation, which was registered, purchased a hotel through two unregistered nominees and was charged and paid GST, and claimed an ITC...
| 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
FinanceCo will offer a real estate financing product complying with the Islamic principle of declining Musharaka and with Sharia law. FinanceCo...
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 31.
CRA will generally waive any applicable penalty and interest when a person registered for GST/HST: (A) acquires real property by way of sale for...
GST/HST Memorandum (New Series) 19.1 January 12, 2002
After noting that registrants who are using or supplying the required real estate primarily in the course of commercial activities should report...
May 1994 Institute of Chartered Accountants of Alberta GST Roundtable, Q. 3
What is the policy on the late filing of GST Form 60 where a real property transaction occurred a number of months earlier and the party omitted...
GST M 500-2-6 "Other GST Returns" under "Goods and Services Tax Return for Acquisition of Real Property"
Paragraph 228(4)(b)
Forms
GST60 GST/HST Return for Purchase of Real Property or Carbon Emission Allowances
Use this return to report and pay the goods and services tax/harmonized sales tax (GST/HST) when you purchase taxable real property (for example,...
Subsection 228(6)
Cases
Canada v. Villa Ste-Rose Inc., 2021 FCA 35
The respondent was a company that was not registered for GST purposes and was required to self-assess itself under ETA s. 191(3) for GST on the...
| 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 TCC 60, aff'd 2021 FCA 35
After an assisted-living facility of the appellant was destroyed by fire, it paid a general contractor to build a replacement facility. It was not...
| 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
7 April 2022 CBA Roundtable, Q.12
A public service body person that is a GST/HST-registrant which acquires real property not primarily in the course of commercial activities is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) - Paragraph 169(4)(b) | GST60 return for real estate acquired must be filed first, before ITC therefor can be claimed | 103 |
28 February 2019 CBA Roundtable, Q.14
Where there is a self-supply by a developer under s. 191 which entitles it to the new residential rental property rebates under ss. 256.2 and...
| 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
A non-registered corporation did not self-assess under ETA s. 191(3) on completing the construction of a triplex nor did it claim input tax...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
Does CRA agree that s. 228(6) permits a registrant to net its rebate claim against its net tax remittance obligation, so that there is no deficit...
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
Set-off of rebate at time of filing
When a person files a return reporting net tax remittable or tax payable (the "remittance amount"), and the...
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.
Set-off mechanism not available for partnerships (p. 675)
Subsection 228(7) of the ETA permits a set-off of refunds or rebates under certain...