Subsection 280(1) - Interest
Cases
Canada v. Villa Ste-Rose Inc., 2021 FCA 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...
| 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...
See Also
Villa Ste-Rose Inc. v. The Queen, 2019 TCC 60, aff'd 2021 FCA 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...
| 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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|---|---|---|
| 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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|---|---|---|
| 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 | on-supply 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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|---|---|---|
| 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 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,...
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...
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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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | GST applicable to landlord's charges for property taxes etc. | 24 |
Administrative Policy
Excise and GST/HST News - No. 114, August 2023
P-194R2 cancelled in light of Villa Ste-Rose
GST/HST Policy Statement P-194R2 Application of Penalties and Interest when a Return and/or Rebate...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 154 | 180 |
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.
Paragraph 280(1)(a)
See Also
Canadian Imperial Bank of Commerce v. The King, 2024 TCC 160
After finding that interchange fees generated by CIBC were not zero-rated, Sommerfeldt J found that CIBC had established a due diligence defence...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 1 - Paragraph 1(a) - Subparagraph 1(a)(ii) | CIBC’s interchange fees from a non-resident credit-card processor were not zero-rated as relating to the loans effectively made to its Cdn. cardholders | 463 |