Section 238

Table of Contents

Section 238 - Returns
Subsection 238(1) - Filing Required
Cases(1)
Administrative Policy(4)
Subsection 238(2)
Administrative Policy(2)
Forms
Subsection 238(2.1)
Administrative Policy(2)
Forms

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...

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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...

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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....

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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...

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GST M 500-2 "Returns and Payments"

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...

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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...

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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...

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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...

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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...

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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...

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