Section 285

Cases

RĂ©sidences Majeau Inc. v. Canada, 2010 FCA 28

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See Also

Kion v. The Queen, 2009 TCC 447

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Tchebotar v. The Queen, [2013] GSTC 43, 2013 TCC 32 (Informal Procedure)

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Canpar Developments Inc. v. The Queen, 2011 GSTC 118, 2011 TCC 353 (Informal Procedure)

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Administrative Policy

31 October 2016 Interpretation 164696

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25 February 2016 CBA Roundtable, Q. 9

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) using VDP assessment to access rebate claim 114
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) penalty where no return filed 86

May 2016 Alberta CPA Roundtable, GST Q.5

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) factors taken into account/report approved 162