Section 296

Subsection 296(1) - Assessments

Cases

Sood v. Canada (National Revenue), 2015 FC 857

The applicant objected to the denial of his claim to the Ontario new housing rebate, and he then accepted a CRA offer to refund the difference...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 requested enforcement of settlement agreement was collateral attack on assessment 160
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) settlement agreement not according with law required to be revoked 179

See Also

Delia v. Agence du revenu du Québec, 2018 QCCQ 9487

The ARQ commenced a QST audit of a corporation (Motostar) after its voluntary dissolution by its sole individual shareholder (Delia) and assessed...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 226 - Subsection 226(2) assessment against dissolved corporation was void because audit commenced after its dissolution 361
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) there was no lack of diligence of the director in considering that the accounts accurately reflected no QST payable 401
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) director exercised due diligence in relying on the accuracy of company accounts 251
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) assessment could be made of director for unremitted QST even though assessment therfor of dissolved corporation was void 379
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) dissolved corporation could not be assessed for QST assessed pursuant to an audit that commenced after its dissolution 222

R 171 Enterprises Ltd. v. The Queen, 2004 TCC 36 (Informal Procedure)

The appellant, who had two GST/HST branch accounts with suffixes RT0001 and RT0002, argued that the Minister had reassessed the wrong taxpayer....

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 239 - Subsection 239(2) company with 2 branches was one registrant for assessment purposes 61

Administrative Policy

7 April 2022 CBA Roundtable, Q.4

A registered supplier files its outstanding HST returns for the last 8 years, reporting the HST that it failed to charge for those reporting...

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Locations of other summaries Wordcount
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(2) CRA will grant ITCs beyond the normal period for claiming them only if they are offsettable against tax owing 201
Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(2) electronic filing penalties will not apply if paper returns are filed for a voluntary disclosure that is accepted 131

7 April 2022 CBA Roundtable, Q.2

Where a registrant requests an amendment to a previously filed return and CRA refuses to make the requested adjustments reflected in an amended...

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27 February 2020 CBA Roundtable, Q.13

A business headquartered in Quebec, which is registered for QST and GST/HST and is audited by Revenu Quebec, may select a GST/HST advisor based...

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28 February 2019 CBA Roundtable, Q.17

Can taxpayers request that the Technical Guidance Section seek a legal opinion or guidance from the Department of Justice (DOJ) at the audit...

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25 February 2016 CBA Roundtable, Q.8

When a credit note is issued under s. 232, a deduction against net tax can be taken only for the reporting period in which the credit note was...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) subsequent assessment of return to allow unclaimed credit 117

Excise and GST/HST News - No. 95

8 April 2015: CRA has changed its services standard, from responding to GST/HST ruling or interpretation requests (that are not highly technical...

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CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 8

TSD staff will no longer receive correspondence directly from the public. Drop boxes are available for taxpayer use at CRA locations and they are...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 time stamping of items received 91

May 2013 ICAA Roundtable, GST Q. 7 (reported in April 2014 Member Advisory)

P-149R states that returns cannot be amended to claim additional ITCs. Is this still the case? CRA responded:

CRA's policy with respect to the...

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P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return November 1999

Adjustment for prior return provided no increased ITCs

Amounts included on previously filed GST/HST returns may be adjusted, except where a person...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 238 - Subsection 238(1) 82

Paragraph 296(1)(a)

Administrative Policy

May 2019 CPA Alberta CRA Roundtable, GST Session – Q.14

What is the position of the CRA on overturning a notional notices of assessment (NNOAs) when the GST return is filed? CRA responded:

The purpose...

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May 2016 Alberta CPA Roundtable, GST Q.9

In the course of a more general response re increasing efficiency of the objection process, CRA stated:

[A] mandatory referral process is in place...

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RC4419 "Financial Institution GST/HST Annual Information Return"

How do you change a return?

If you need to make a change to a return you have sent in you can send a letter to your tax centre including your...

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26 February 2015 CBA Roundtable, Q. 23

New ss. 241(1.3) to (1.5) contemplate that CRA can register a person whom it suspects of being required to be registered for GST purposes after...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 241 - Subsection 241(1.5) not precluded from reassessing pre-registration periods 129

RC4050 GST/HST Information for Selected Listed Financial Institutions

Procedure for correcting or amending returns

If you need to change a GST34 or GST62 return you have sent us, do not file another return. If you...

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Paragraph 296(1)(b)

See Also

Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281

CRA assessed Canadian Air Lines ("CAIL") in June 2000 for failure to charge GST on frequent flier points which the appellant ("RBC") paid for. ...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) taxable supply of frequent flyer points 146
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply taxable supply of frequent flyer points 207
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon frequent flyer points could be coupons 114
Tax Topics - Excise Tax Act - Section 181.2 frequent flyer points not gift certificates 121
Tax Topics - Excise Tax Act - Section 278 - Subsection 278(2) s. 278(2) precluded direct collection on assessment of recipient until supplier released from remittance obligation under CCAA 330

Carlson & Associates Advertising Ltd. v. The Queen, [1997] GSTC 32 (TCC), briefly aff'd [1998] GSTC 25 (FCA)

The appellant ("Carlson Advertising"), on running into financial difficulties, did not pay GST to suppliers. When it was assessed pursuant to...

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Administrative Policy

7 April 2022 CBA Roundtable, Q.15

Where a non-resident makes a taxable supply of, say, a service to a Canadian registrant and fails to charge GST/HST due, for instance, on the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 217 - Imported Taxable Supply - Paragraph (a) self-assessment where a non-resident supplier has failed to charge HST does not relieve the recipient of the obligation to pay HST to that supplier 258

May 2019 CPA Alberta CRA Roundtable, GST Session – Q.18

Joint venture participants, who had not made a joint venture election, purchased real estate collectively through a representative who was...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) CRA may consider assessing the purchaser directly where the vendor was misled in relying on s. 221(2) 93
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(4) back-dated election generally permitted if the parties had been treating one as in place 147

May 2017 CPA Alberta Roundtable, GST/HST Q.2

CRA is starting to use s. 296(1)(b) to assess the recipient outside of an insolvency context. How does a recipient of taxable supplies resolving...

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P-112R "Assessment of Tax Payable where a Purchaser is Insolvent" 9 March 2000

The CCRA will not generally intervene to assess the tax payable by the purchaser under section 165. However, in circumstances of potential...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) assessment of insolvent purchaser for tax but no ITC denial 49

Subsection 296(2) - Allowance of Unclaimed Credit

See Also

GF Partnership v. The Queen, 2013 TCC 53, aff'd 2013 FCA 260

A housing developer ("Mattamy") recouped the cost to it of (GST-exempt) development levies paid by it to the relevant municipality in its sales...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) recoupment of development charges included in consideration 211
Tax Topics - Excise Tax Act - Section 154 - Subsection 154(1) 136
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(6) developer ought to have known that development levies not incurred by it as agent 296

Pawlak v. The Queen, 2012 TCC 355 (Informal Procedure)

The registrants had unclaimed input tax credits (well in excess of their taxable supplies) for 2003 and 2004, for which they did not file GST...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus 101

Administrative Policy

7 April 2022 CBA Roundtable, Q.4

A registered supplier files its outstanding HST returns for the last 8 years, reporting the HST that it failed to charge for those reporting...

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Locations of other summaries Wordcount
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 281.1 - Subsection 281.1(2) electronic filing penalties will not apply if paper returns are filed for a voluntary disclosure that is accepted 131

22 June 2017 Interpretation 180966

Is there a section permitting CRA to allow missed rebate amounts? CRA responded:

Under subsection 297(2), the Minister may reassess or make an...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(2) where a rebate claimant has underclaimed, it can request an assessment of the claim 491
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) required inclusion in assessment can include a rebate claim that was underclaimed 162
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4) interest on missed rebate claim 102
Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) second rebate application accepted for different transaction 145

25 February 2016 CBA Roundtable, Q.11

A GST-registered person purchases commercial real estate and, when it files its return for that month, neglects to report the tax payable under s....

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 228 - Subsection 228(4) relief usually provided where registrant fails to self-assess tax on purchase of commercial property 195

May 2015 Alberta CPA Roundtable, GST Q. 12

CRA auditors are failing to apply s. 296(2) when credits are identified by the registrant that have not been claimed before the time of the audit,...

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Subsection 296(2.1)

Cases

Canada v. Villa Ste-Rose Inc., 2021 FCA 35

A company that was not registered for GST purposes was required to self-assess itself under ETA s. 191(3) for GST on the fair market value of an...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) “amount” on which interest and penalty calculated reflected reduction for rebate claim even though s. 296(2.1) not directly applicable 418
Tax Topics - Excise Tax Act - Section 228 - Subsection 228(6) s. 228(6) would have resulted in set-off of rebate claim against net tax 254
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) CRA is required to make rebate if conditions satisfied 216
Tax Topics - Statutory Interpretation - Resolving Ambiguity provision was not clear and unequivocal, so that purpose and policy could be resorted to 148

United Parcel Service Canada Ltd. v. Canada, 2009 SCC 20, [2009] 1 S.C.R. 657

The registrant (UPS), in its capacity as a licensed customs broker, overpaid GST on goods it brought into Canada on behalf of persons to whom it...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) refund obtained by supplier 240

See Also

Mediclean Incorporated v. The Queen, 2022 TCC 37

After the Tax Court had ruled that the cleaning staff utilized by the taxpayer in its cleaning business were independent contractors rather than...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) ITCs denied to a registrant who paid HST to unregistered suppliers - but s. 261(1) rebate accorded under s. 296(2.1) 390
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) Systematix applied to deny ITCs where only BNs, not registration numbers, obtained 130
Tax Topics - Excise Tax Act - Section 298 - Subsection 298(4) - Paragraph 298(4)(a) no carelessness in being misled by literal statement on CRA website 177
Tax Topics - Excise Tax Act - Section 285 a reasonable person could have concluded that professional advice was not required 178
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(5) CRA allowed ITCs for suppliers whose registration numbers were not obtained but which in fact were registrants 93
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) - A - Paragraph A(a) unregistered independent-contractor staff who were mistakenly paid HST were required to file returns and remit such tax 193

1089391 Ontario Inc. v. The Queen, 2020 TCC 129

The taxpayer was credited with the new housing rebate, which was assigned by it to the vendor, on its purchase of a new residential condominium...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 281 - Subsection 281(1) no TCC jurisdiction to grant s. 281(1) relief 179
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(3.1) s. 296(3.1) unavailable because taxpayer assessed to deny rebate under s. 297(1) rather than for net tax under s. 296(1) 225

Villa Ste-Rose Inc. v. The Queen, 2019 TCC 60, aff'd 2021 FCA 35

A company that was not registered for GST purposes was required to self-assess itself under s. 191(3) for GST on the fair market value of an...

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Locations of other summaries Wordcount
Tax Topics - Excise 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 359
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) interest and penalties on a late-filed GST return should be computed after netting rebate claims against the gross GST payable 121

Zdzieblowska v. The Queen, 2019 TCC 40 (Informal Procedure)

The appellant purchased a new home and was credited with the Ontario new home rebate by the builder. A year later this rebate was denied by the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(2.1) assessment under s. 297(1) engaged s. 296(2.1) offset obligation 250

Poirier v. The Queen, 2019 TCC 8

An individual (Poirier) applied for the new housing rebate on his purchase of a new condo unit even though he had already agreed to lease it out...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(1) 12 months to bounce a rebate application was “with all due dispatch” 314
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) intention to occupy vitiated when agreement to lease the new condo 103
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) - Paragraph 256.2(7)(a) no power to extend 2-year deadline even where new housing rebate mistakenly applied for within 2 years 126
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 failure to state material particulars not cured by s. 32 151
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) failure to include prescribed information vitiated purported new rental housing rebate application 270

Ahmad v. The Queen, 2017 TCC 195 (Informal Procedure)

On February 20, 2014, CRA denied the GST/HST New Housing Rebate (NHR) application of the appellant (on grounds which Russell J found to be sound)...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) - Paragraph 256.2(7)(a) CRA required to determine in assessing HST on house purchase whether an unclaimed rebate was available 188

The Humber College Institute of Technology & Advanced Learning v. The Queen, [2013] GSTC 63, 2013 TCC 146 (Informal Procedure)

A college ("Humber") was entitled to a 67% GST rebate on the purchase of certain properties. Due to late filing, there was a delay between the...

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A OK Payday Loans Inc v. The Queen, 2010 TCC 469 (Informal Procedure)

The appellant sought a rebate of mistakenly remitted GST for services that were exempt from GST. Paris J., found that s. 296(2.1) did not apply...

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Welch v. The Queen, 2010 TCC 449

The appellant, who was a practising lawyer, was found not to have received any services from a related corporation (“Cactus Cowboys”) to which...

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Administrative Policy

2021 Alberta CPA Roundtable under “GST/HST New Housing and Rental Property Rebates”

Zdzieblowska suggested that a taxpayer who had claimed the new housing rebate (NHR) in error but would have been eligible for the new residential...

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25 March 2021 CBA Commodity Taxes Roundtable, Q.9

CRA stated that “[w]e confirm and agree with” the presented proposition:

[T]hat the effect of s. 296(2.1)(c), as confirmed in the UPS case, is...

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27 February 2020 CBA Roundtable, Q.9

In response to a suggestion that CRA auditors are refusing to apply s. 296(2.1) to allow the taxpayer an unclaimed rebate against the net tax or...

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May 2019 CPA Alberta CRA Roundtable, GST Session – Q.10

CRA is assessing to increase the amount of GST/HST self-assessed by a builder under ETA s. 191(3) on substantial completion and first occupancy of...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) it would be “fair” to adjust the rebate when assessing under s. 191(3) 218

28 February 2019 CBA Roundtable, Q.14

Where there is a self-supply by a developer under s. 191 which entitles it to the new residential rental property rebates under ss. 256.2 and...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 228 - Subsection 228(6) CRA practice is to apply the NRRP rebate at the time of initial audit 322

8 March 2018 CBA Commodity Tax Roundtable, Q.12

A non-registered corporation did not self-assess under s. 191(3) on completing the construction of a triplex nor did it claim ITCs. In response to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 228 - Subsection 228(6) s. 228(6) rather than s. 296(2.1) inapplicable if pre-audit filing showing substantive entitlement to rebates 203

22 June 2017 Interpretation 180966

Does s. 296(2.1) allow for a new matter if a rebate application was already filed in the claim period? CRA had previously noted:

Where the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(2) where a rebate claimant has underclaimed, it can request an assessment of the claim 491
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) discretion to assess a previously filed rebate application to increase rebate 88
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4) interest on missed rebate claim 102
Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) second rebate application accepted for different transaction 145

19 April 2017 Interpretation 183783

A non-registered corporation which had failed to self-assess itself, subsequently sent in a late return accompanied by a note to the effect that...

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25 February 2016 CBA Roundtable, Q. 9

The questioner indicated that a person may wish to correct the failure to file a GST60 return in order to have offsetting rebates applied under s....

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 285 gross negligence penalty can be imposed even where no return is filed 203
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) penalty where no return filed 86

May 2016 Alberta CPA Roundtable, GST Q.11

What is being done to ensure compliance with s. 296 across Canada, especially re the assessment of rebate amounts identified by ss. 296(2.1) and...

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Memorandum 8-1 [8.1] "General Eligibility Rules" 10 May 2005

Implicit application of s. 296(2.1) where tax incorrectly charged and claimed as ITC

60. Where a person pays an amount as tax, or on account of...

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Articles

Robert Demers, "Indirect Tax considerations in M&A Due Diligence", 2015 CTF Annual Conference paper

Automatic application of unclaimed rebate for tax paid in error (p. 20: 19)

If a rebate has not been claimed, the tax authorities must apply the...

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Subsection 296(3.1)

See Also

1089391 Ontario Inc. v. The Queen, 2020 TCC 129

The taxpayer was credited with the new housing rebate, which was assigned by it to the vendor, on its purchase of a new residential condominium...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 281 - Subsection 281(1) no TCC jurisdiction to grant s. 281(1) relief 179
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) s. 296(2.1) unavailable because taxpayer assessed to deny rebate under s. 297(1) rather than for net tax under s. 296(1) 238

Subsection 296(6)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.17

Where a Canadian financial institution self-assessed itself for Division IV GST on an imported supply from an unregistered non-resident and then...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) rebate where CRA assesses non-resident for not charging Div. II tax where the recipient had already self-assessed Div. IV tax 314
Tax Topics - Excise Tax Act - Section 218 reversal of s. 218 tax if NR vendor assessed for Div. II tax 81