Section 261

Articles

R. Kraklewetz, "Limiting the Usefulness of the Section 261 Rebate", Sales and Use Tax, Vol. III, No. 4, 1998, p. 169.

Subsection 261(1) - Rebate of Payment Made in Error

Cases

United Parcel Service Canada Ltd. v. Canada, 2009 SCC 20, [2009] 1 S.C.R. 657

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West Windsor Urgent Centre Inc v. Canada, 2008 FCA 11

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See Also

Gagnon v. Amazon.com Inc., 2019 QCCA 1166

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 12 allowing class action for deceptively collecting GST on exempt products did not trench on Tax Court's jurisdiction 219

SNF L.P. v. The Queen, 2016 TCC 12

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) ITCs where reasonable efforts to verify suppliers and registration numbers, where GST not remitted 360
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary intermediary need not carry on business and may be a nominee 125
Tax Topics - General Concepts - Agency "prête‑nom" contract is a valid contract 197

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.17

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(6) CRA can assess to reverse self-assessed Div. IV tax if it has assessed the non-resident for uncharged Div. II tax 112
Tax Topics - Excise Tax Act - Section 218 reversal of s. 218 tax if NR vendor assessed for Div. II tax 81

Subsection 261(2) - Restriction

Administrative Policy

2 September 2011 Interpretation Case No. 137200

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4 July 2008 Interpretation Case No. 106135

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Articles

David M. Sherman, "What's New in GST and HST?", GST & HST Times, No. 263C, October 2011.

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Paragraph 262(2)(b)

Cases

SLFI Group v. Canada, 2019 FCA 217

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q) dominant element in supply by funder of broker commissions was a financing service rather than a management service 494
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) dominant element in MFT commission funding arrangement was the payment, or the arranging of payment, of the funding 176
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 tax characterization not affected by securities law characterization 75

Subection 261(1)