Subsection 238(1) - Filing Required
Cases
3533158 Canada Inc. v. Canada (the Attorney General), 2024 FC 1090
A week after being informed by CRA that its US parent, which was its agent pursuant to s. 177, had been claiming input tax credits (ITCs) which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(4) - Paragraph 296(4)(b) | CRA was precluded on assessing in allowing ITCs beyond the 4-year limitation period | 543 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 | failure of return covering 4 years to allocate to component reporting periods was fundamental and not cured by s. 32 | 103 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant | ITC claimant failed to establish any taxable sales in reporting periods prior to the initial effective date of its registration | 177 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | taxpayer did not demonstrate that CRA delays in processing its ITC claims represented undue delay | 475 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(a) | CRA justified in refusing to assess a single GST return covering multiple reporting periods | 182 |
Administrative Policy
Excise and GST/HST News – No. 119, April 2025
Mandatory electronic filing
For reporting periods that begin after December 31, 2023, all GST/HST registrants, with the exception of charities and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 9 | list of the particulars that should be recorded by a supplier of contact lenses or eyeglasses (if it does not have the prescription) | 249 |
May 2017 CPA Alberta Roundtable, GST/HST Q.1
The correct amount of net tax may be reported and remitted by the incorrect person, or the return is filed for a period for which CRA is not...
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 4
In general, where a corporation became a GST/HST registrant on the first day of its fiscal year and its reporting period as established under s....
P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return November 1999
Returns adjusted by writing in, not filing amended return
Amounts included on previously filed GST/HST returns may be adjusted, except where a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) | 239 |
GST M 500-2 "Returns and Payments"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(1) | 26 |
Subsection 238(2)
Administrative Policy
RC4022 "General Information for GST/HST Registrants"
Inclusion of imported taxable supplies on line 405
Imported services and intangible personal property …
If you consume, use, or supply the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) | 76 |
GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018
Filing requirement for an ILP that is not a SLFI and not a registrant (p. 13)
If an ILP is a non-registrant and is not an SLFI, pursuant to...
Forms
GST62. Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (non-personalized)
[Line 103] Enter the total of all GST and HST amounts that...
Subsection 238(2.1)
Administrative Policy
GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018
Filing requirement for a SLFI registrant with election for monthly or quarterly reporting period (p. 13)
If an ILP that is a registrant and an...
RC4050 GST/HST Information for Selected Listed Financial Institutions
Monthly returns for registrants
If you are a monthly or quarterly filer and a GST/HST registrant, but not a QST registrant, you must file Form...
Forms
RC7294 Goods and Services Tax GST/HST) and Quebec Sales Tax (QST) Final Return for Selected Listed Financial Institutions
Who must file
You must...
Paragraph 238(2.1)(a)
Administrative Policy
RC4050 GST/HST Information for Selected Listed Financial Institutions
Calculation of your interim net tax
Generally, your interim net tax is the amount that would be your net tax for your reporting period if the...