Section 280

Subsection 280(1) - Interest

Cases

Canada v. Villa Ste-Rose Inc., 2021 CAF 35

The respondent, which was not registered for GST purposes, was required to self-assess itself under s. 191(3) for GST on the fair market value of...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 228 - Subsection 228(6) s. 228(6) would have resulted in set-off of rebate claim against net tax 254
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) CRA is required to make rebate if conditions satisfied 216
Tax Topics - Statutory Interpretation - Resolving Ambiguity provision was not clear and unequivocal, so that purpose and policy could be resorted to 148
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) set-off under s. 296(2.1) informed an implied set-off in determining “amount” in s. 280(1) 273

Consolidated Canadian Contractors Inc. v. The Queen, [1998] GSTC 91, 1998 CanLII 9092 (FCA)

There was a defence of due diligence (i.e., establishing that the registrant exercised reasonable care) to the imposition of the 6% penalty under...

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See Also

Villa Ste-Rose Inc. v. The Queen, 2019 CCI 60, aff'd 2021 CAF 35

A company that was not registered for GST purposes was required to self-assess itself under s. 191(3) for GST on the fair market value of an...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 228 - Subsection 228(6) the set-off rule in s. 228(6) generated a net tax amount on which interest and penalties were to be calculated 359
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) rebate netting policy of s. 296(2.1) also informed s. 228(6) 267

Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure)

CRA had assessed the taxpayer for interest under ETA s. 280 for his failure to file returns for what had now been found by Smith J to be a taxable...

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Words and Phrases
due diligence
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Practitioner Quebec psychotherapist was not a member of the psychologists’ profession 302

Caithkin Inc. v. The Queen, 2014 TCC 80, aff'd 2015 FCA 118

Graham J found that foster care services supplied by the appellant ("Caithkin") were not exempt under Sched. V, Part IV, s. 2. Despite treating...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - Section 2 resupply of foster-care services 255
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply resupply of foster-care services 69

The Humber College Institute of Technology & Advanced Learning v. The Queen, [2013] GSTC 63, 2013 TCC 146 (Informal Procedure)

A college ("Humber") was entitled to claim a rebate under s. 259(3) of 67% of most GST payable by it on its purchases. Approximately a year after...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) rebate not available where application therefor before assessment 149

830480 Alberta Inc. v. The Queen, 2013 DTC 1027 [at 132], 2012 TCC 424

Hogan J. found that the taxpayer, who had failed to file two income tax returns and nine GST returns until they were requested by the Minister,...

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Paquin c. La Reine, 2004 TCC 597

The taxpayer did not report the GST that was payable under the self-assessment rule in s. 191(3) on the completion of two multiple unit...

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Stobbe Construction Ltd. v. The Queen, [1996] GSTC 41 (TCC)

Revenue Canada waived interest, and reduced penalties to 4% in accordance with its policy on "wash transactions", with respect to the failure of...

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Administrative Policy

GST M 500-3-2 "Penalties and Interest"

Articles

Michael Firth, "Minimizing the Cost of Errors", Canadian GST Monitor, No. 128, 31 May 1999, p. 1.