Section 281.1

Subsection 281.1(1)

Cases

Jaka Holdings Ltd. v. Canada Revenue Agency, 2011 DTC 5081 [at 5831], 2011 FC 518

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Vitellaro v. Canada (Customs and Revenue Agency), 2004 DTC 6362, 2004 FC 561

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See Also

1092072 Ontario Inc. (carrying on business as Elfe Juvenile Products) v. ARQ, 2017 QCCS 5369

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Locations of other summaries Wordcount
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 187

Administrative Policy

8 March 2018 CBA Roundtable, Q.24

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 34

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) failure to self-assess under s. 218 where satisfy s. 186(1) 61
Tax Topics - Excise Tax Act - Section 217 - Imported Taxable Supply failure to self-assess under s. 218 where satisfy s. 186(1) 61

GST/HST Memorandum 16.3.1 “Reduction of Penalty and Interest in Wash Transaction Situations” April 2010

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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"

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Locations of other summaries Wordcount
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

December 2017 GST/HST Memorandum 16.5 – Voluntary Disclosures Program

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Excise and GST/HST News - No. 102 July 2017

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