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 |
Administrative Policy
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
Distinction between GST34/GST62 interim returns
Instructions for filing out your interim return (GST34/GST62)
Form GST34-2 and GST34-3 are not...
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...