Section 280

Subsection 280(1) - Interest

Cases

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

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See Also

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

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Words and Phrases
due diligence
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - 1 - Practitioner Quebec psychotherapist was not a member of the psychologists’ profession 280

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

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - 2 resupply of foster-care services 233
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply resupply of foster-care services 63

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

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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 143

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

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Paquin c. La Reine, 2004 TCC 597

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

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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.