Section 278 - Returns, Penalties and Interest

Subsection 278(1) - Place of Filing

Subsection 278(2)

See Also

Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281

CRA assessed Canadian Air Lines ("CAIL") in June 2000 for failure to charge GST on frequent flier points which the appellant ("RBC") paid for....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) taxable supply of frequent flyer points 146
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply taxable supply of frequent flyer points 207
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon frequent flyer points could be coupons 114
Tax Topics - Excise Tax Act - Section 181.2 frequent flyer points not gift certificates 121
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) no double taxation in s. 296(1)(b) assessment of purchaser because supplier had been released from its remittance obligation under CCAA plan 262

Administrative Policy

8 March 2018 CBA Commodity Tax Roundtable, Q.13

A non-resident client pays by wire transfer and sends a fax to the Revenue Processing Section to confirm payment - but still receives an...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 157 - Subsection 157(1) - Paragraph 157(1)(b) wire transfers can get lost because of intermediary banks cutting off essential characters 71

8 March 2018 CBA Commodity Tax Roundtable, Q.10

A Canadian financial institution makes a taxable supply of services (Services) to an unrelated Canadian selected listed financial institution...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 225.2 - Subsection 225.2(2) SLFI tax based on amount payable even if not charged 392