Section 262

Subsection 262(1)

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(d)	sale occurred as an adventure in the nature of trade, so that HST-inclusive price included tax	224
Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1)	price stated to include any HST included HST since the sale was taxable	44
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f)	purchaser established that the vendor was a builder	155

The appellant applied for the new housing rebate on his purchase of a new condo unit even though he had already agreed to lease it out effective...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(1)	12 months to bounce a rebate application was “with all due dispatch”	314
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b)	intention to occupy vitiated when agreement to lease the new condo	103
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) - Paragraph 256.2(7)(a)	no power to extend 2-year deadline even where new housing rebate mistakenly applied for within 2 years	126
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32	failure to state material particulars not cured by s. 32	151
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1)	s. 296(2.1)(b) precluded using s. 296(2.1) to overcome the 2-year deadline for claiming the NRRP rebate	302

Does “matter” refer to a claim period or the substance of what is being claimed? CRA stated:

[W]e consider what would give...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2)	discretion to assess a previously filed rebate application to increase rebate	88
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1)	required inclusion in assessment can include a rebate claim that was underclaimed	162
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4)	interest on missed rebate claim	102
Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c)	second rebate application accepted for different transaction	145

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(a)	accommodation co-owner was not supplied her interest directly by the builder	451
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient	“ultimate liability” doctrine indicated an accommodation-party co-purchaser of condo was not a recipient	301
Tax Topics - General Concepts - Substance	the addition of an accommodation co-purchaser (for financing purposes) of condo did not reflect the parties' true intentions	173
Tax Topics - General Concepts - Sham	the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes	131
Tax Topics - Statutory Interpretation - Benefits-Conferring Legislation	interpretation to favour conferral of intended benefits	207

The appellant agreed to purchase a new home (the "Woodbine property"). Around the same time, his cousin ("Kwinson Ho"), cousin's spouse ("Chun...

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An Ontario builder, who submitted multiple applications for the Ontario transitional new housing rebate (OTNHR) using Form RC7000-ON, Ontario...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7)	rebate form must be signed (or otherwise certified)	172