Section 285

Cases

Résidences Majeau Inc. v. Canada, 2010 FCA 28

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See Also

Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 2 facility for assessing injured individuals in order to report to insurers was not a health care facility, and the individuals were not “patients” 291
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility assessment facility for supplies to insurers of injury assessment reports was not a health care facility 172
Tax Topics - General Concepts - Agency injury assessors were not agents given lack of control over them 56

Frank-Fort Construction Inc. v. The Queen, 2020 CCI 6

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) taxpayer not subject to penalty where its CPA firm made inexplicable errors 207

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

May 2019 CPA Alberta CRA Roundtable, GST Session – Q.7

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) generally no ETA s. 285 gross negligence penalty for interpretive errors 0

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