Subsection 228(2.1)
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
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 31.
GST/HST Memorandum (New Series) 19.1 January 12, 2002
May 1994 Institute of Chartered Accountants of Alberta GST Roundtable, Q. 3
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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| 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
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
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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