Subsection 229(1) - Payment of Net Tax Refund
Cases
Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117
During an audit of the appellant (Iris), the Minister withheld GST/HST refunds for the reporting periods under examination and refused requests...
Locations of other summaries | Wordcount | |
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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
The applicant (“Express Gold”), which made substantial zero-rated sales of refined gold but claimed input tax credits on its purchases,...
Locations of other summaries | Wordcount | |
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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
The Refund Integrity Program (“RIP”) Group now is employing “screeners” prior to a file being assigned to an auditor. RIP examiners have...
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 7
It appears that these refunds are being withheld when an audit is about to take place even if the returns have been filed and duly paid. Is this...
Locations of other summaries | Wordcount | |
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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
Non-compliance holds include SLFIs and deemed FIs that have not filed annual returns
[A] non-compliance hold… prevents any refunds or credits on...
Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(2) | 51 | |
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | 157 |
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
In some cases the payment of an alleged deficiency precedes the notice of assessment by a significant period of time. Respecting the calculation...