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 | |
|---|---|---|
| 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 | |
|---|---|---|
| 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 | |
|---|---|---|
| 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 | |
|---|---|---|
| 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...