Subsection 281.1(1)
Cases
Jaka Holdings Ltd. v. Canada Revenue Agency, 2011 DTC 5081 [at 5831], 2011 FC 518
Heneghan J. found that a decision from a second-level CRA review of the registrant's request to waive interest and penalties breached the...
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| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | 66 |
Vitellaro v. Canada (Customs and Revenue Agency), 2004 DTC 6362, 2004 FC 561
Before finding that a decision of the Minister not to waive interest and penalties on unpaid GST and income tax of the taxpayers did not breach a...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | 67 |
See Also
1092072 Ontario Inc. (carrying on business as Elfe Juvenile Products) v. ARQ, 2017 QCCS 5369
The appellant (“Elfe”) had been advised by its auditors (MNP) that it was not required to charge QST on supplies by it to another company...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | the rigid GST/QST policy of not cancelling interest below 4% on wash transactions is unlawful | 207 |
Administrative Policy
25 March 2021 CBA Commodity Taxes Roundtable, Q.10
CRA accepts a voluntary disclosure for a wash transaction, so that the supplier is granted full relief from penalties and reduces the applicable...
FAQ - Deferral of GST/HST Tax Remittances: CRA and COVID-19 20 April 2020 CRA Webpage (as amended on June 29, 2020)
Extracts from Additions of June 29, 2020
GST/HST Deferral Q.1 No extension of June 30 deadline
There will not be an extension of the relief that...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 280.1 | no penalties for late-filing GST/HST returns on June 30, 2020 | 38 |
| Tax Topics - Excise Tax Act - Section 261 - Subsection 261(3) | 42 |
28 February 2019 CBA Roundtable, Q.26
CRA indicated, respecting its GST/HST Registry, that “they have resolved the issue of false positives that occurred in some instances.” CRA...
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| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | vendor can rely on inquiries with purchaser | 239 |
28 February 2019 CBA Roundtable, Q.19
Memorandum 16-3-1, para. 4 lists municipalities, which are eligible for 100% GST rebates, as entities that cannot be considered to have received a...
8 March 2018 CBA Roundtable, Q.24
ABC Drilling and ABC Mining (closely-related corporations involved exclusively in commercial activity) receive invoices in proper form from a...
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 34
As s. 186(1) only applies for ITC purposes, it does not affect the determination of whether there is an imported taxable supply. However, where a...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) | failure to self-assess under s. 218 where satisfy s. 186(1) | 63 |
| Tax Topics - Excise Tax Act - Section 217 - Imported Taxable Supply | failure to self-assess under s. 218 where satisfy s. 186(1) | 63 |
GST/HST Memorandum 16.3.1 [16-3-1] “Reduction of Penalty and Interest in Wash Transaction Situations” April 2010
Meaning of wash transaction
1. A wash transaction occurs when a taxable supply (other than a supply taxable at 0%) is made and the supplier has...
Technical Information Bulletin B-074, November 28, 1994, "Guidelines for the Reduction of Penalty and Interest in a Single 'Wash Transaction' Situation"
Articles
Ryan Rabinovitch, Angelo Discepola, "Solving Sales Tax Non-compliance Through the Canadian Voluntary Disclosure Program"
Voluntary disclosure for series of GST returns only one of which is more than one-year overdue (p. 1176)
[T]he disclosure must generally include...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | CRA’s voluntary disclosure practice is to go back only to years for which there is supporting documentation, and no earlier | 39 |
Subsection 281.1(2)
Administrative Policy
7 April 2022 CBA Roundtable, Q.4
Although a registrant typically will be required to file returns electronically, doing so in the context of a voluntary disclosure will create...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(c) | CRA will assess long-overdue returns provided there is a net tax or net refund position | 221 |
| Tax Topics - Excise Tax Act - Section 318 | available offset does not eliminate the requirement on CRA to assess the net tax | 176 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) | assessment is made if a net refund or tax amount is owing | 197 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) | CRA will grant ITCs beyond the normal period for claiming them only if they are offsettable against tax owing | 201 |
28 February 2019 CBA Roundtable, Q.7
Conditions for the making of a voluntary disclosure include that it is “complete;” and that there is “payment of the estimated tax owing”.
28 February 2019 CBA Roundtable, Q.6
GST/HST Memorandum 16-5, paras. 44 and 45 provide that a registrant may participate in preliminary discussions on an anonymous basis with a CRA...
28 February 2019 CBA Roundtable, Q.5
Assume that a GST/HST registered recipient (Aco) is charged tax, five years after the transaction in question, by another GST/HST registrant (Sco)...
28 February 2019 CBA Roundtable, Q.4
In GST/HST wash transactions where the recipient is entitled to full ITCs, how much estimated tax would be required where the non-compliance...
December 2017 GST/HST Memorandum 16.5 – Voluntary Disclosures Program
Effective 2018
This memorandum applies to Voluntary Disclosures Program applications received on or after March 1, 2018… .
Tracks for...
Excise and GST/HST News - No. 102 July 2017
VDP announcement in Fall 2017
On June 9, 2017, the CRA launched a 60-day online consultation with Canadians about the CRA’s proposed changes to...
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| Tax Topics - Excise Tax Act - Section 229 - Subsection 229(2) | 107 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | 145 |