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
The registrant (UPS), in its capacity as a licensed customs broker, overpaid GST on goods it brought into Canada on behalf of persons to whom it...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | requirement to apply s. 296(2.1) on assessment | 185 |
West Windsor Urgent Centre Inc v. Canada, 2008 FCA 11
The appellant was a medical clinic which billed OHIP for the exempt services rendered by the physicians, who worked as independent contractors at...
See Also
Mediclean Incorporated v. The Queen, 2022 TCC 37
The taxpayer, which was engaged in the business of providing professional cleaning services, began to pay GST to its cleaning staff after they...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) | Systematix applied to deny ITCs where only BNs, not registration numbers, obtained | 130 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | Minister required to apply rebate for HST allegedly paid out of negligence | 275 |
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(4) - Paragraph 298(4)(a) | no carelessness in being misled by literal statement on CRA website | 177 |
| Tax Topics - Excise Tax Act - Section 285 | a reasonable person could have concluded that professional advice was not required | 178 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(5) | CRA allowed ITCs for suppliers whose registration numbers were not obtained but which in fact were registrants | 93 |
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) - A - Paragraph A(a) | unregistered independent-contractor staff who were mistakenly paid HST were required to file returns and remit such tax | 193 |
Gagnon v. Amazon.com Inc., 2019 QCCA 1166
The class-action plaintiffs sought damages equal to the GST and QST that had been erroneously charged to them on their purchases from the...
| 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 | 233 |
SNF L.P. v. The Queen, 2016 TCC 12
Rip J found that the appellant (SNF) was not entitled to ITCs in the case of one of the suppliers because it did not exercise proper care in...
| 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 | 402 |
| 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 | 131 |
| Tax Topics - General Concepts - Agency | "prête‑nom" contract is a valid contract | 217 |
Administrative Policy
23 March 2017 CBA Commodity Taxes Roundtable, Q.17
An unregistered non-resident corporation (USCo) provides consulting services to a Canadian financial institution for use exclusively in its exempt...
| 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 |
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
No s. 259 rebate for amounts paid in error
113. Under subsection 261(1), a PSB may receive a rebate if,
- it paid or remitted an amount as or on...
Subsection 261(2) - Restriction
Administrative Policy
2 September 2011 Interpretation Case No. 137200
Although s. 261(1) "does not authorize a supplier who has charged or collected the GST/HST in error to claim a rebate for the tax that the...
4 July 2008 Interpretation Case No. 106135
A recipient of a supply would not be prevented from claiming a rebate for tax paid in error (here, GST charged to it on a zero-rated supply) by s....
Articles
David M. Sherman, "What's New in GST and HST?", GST & HST Times, No. 263C, October 2011.
The CRA policy of automatically assessing returns in certain circumstances (e.g., where full payment does not accompany the return) has the effect...
Paragraph 262(2)(b)
Cases
SLFI Group v. Canada, 2019 FCA 217
A non-resident bank ("Citibank") agreed to fund the payment of the upfront brokerage commissions that were payable on the issuance of units in the...
| 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 | 514 |
| 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 | 187 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | tax characterization not affected by securities law characterization | 87 |
Subsection 261(3)
See Also
Al-Rubaiy v. The Queen, 2020 TCC 34
In connection with a purchase of a dental practice (by the taxpayer, or by a partnership between him and the vendor – those facts are not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 167.1 | s. 167 election thought to be necessary to detax sale of dental practice | 148 |
Administrative Policy
FAQ - Deferral of GST/HST Tax Remittances: CRA and COVID-19 20 April 2020 CRA Webpage (as amended on June 29, 2020)
Q.11 Consideration of late-filed rebate claims made during COVID-19
GST/HST rebates that are late filed may be considered for processing. They...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(1) | 662 | |
| Tax Topics - Excise Tax Act - Section 280.1 | no penalties for late-filing GST/HST returns on June 30, 2020 | 38 |
Forms
GST189 General Application for Rebate of GST/HST
To determine the appropriate reason code for your rebate application, and for detailed...