Subsection 280(1) - Interest
Cases
See Also
Villa Ste-Rose Inc. v. The Queen, 2019 CCI 60
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income 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 | 345 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | rebate netting policy of s. 296(2.1) also informed s. 228(6) | 257 |
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 - Section 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 - Section 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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | 22 |