Section 229

Subsection 229(1) - Payment of Net Tax Refund

Cases

Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117

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Words and Phrases
with all due dispatch
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 299 - Subsection 299(1) s. 299(1) consistent with auditing before paying net refund required to be made "with all due dispatch" 190
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) CRA’s assessing does not oust Federal Court jurisdiction to review exercises of CRA discretion 301

Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614

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Words and Phrases
with all due dispatch
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) "with all due dispatch" requires performance of audit in a reasonable time 258

Administrative Policy

May 2016 Alberta CPA Roundtable, GST Q.8

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CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 7

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) discretion to delay refund if pending audit 116

Subsection 229(2)

Administrative Policy

Excise and GST/HST News - No. 102 July 2017

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Subsection 229(3) - Interest on Refund

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 5

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