Section 296

Subsection 296(1) - Assessments

Cases

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

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Court Act - Section 18.5 requested enforcement of settlement agreement was collateral attack on assessment 148
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) settlement agreement not according with law required to be revoked 155

Administrative Policy

25 February 2016 CBA Roundtable, Q.8

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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 111

Excise and GST/HST News - No. 95

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

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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)

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

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Paragraph 296(1)(a)

Administrative Policy

May 2016 Alberta CPA Roundtable, GST Q.9

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26 February 2015 CBA Roundtable, Q. 23

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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 123

Paragraph 296(1)(b)

See Also

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

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service taxable supply of frequent flyer points 140
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply taxable supply of frequent flyer points 197
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon frequent flyer points could be coupons 110
Tax Topics - Excise Tax Act - Section 181.2 frequent flyer points not gift certificates 119
Tax Topics - Excise Tax Act - Section 278 - Subsection 278(1) s. 278(2) precluded direct collection on assessment of recipient until supplier released from remittance obligation 257

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

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Administrative Policy

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

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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

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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 205
Tax Topics - Excise Tax Act - Section 154 - Subsection 154(1) 126
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(6) developer ought to have known that development levies not incurred by it as agent 286

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

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus 91

Administrative Policy

22 June 2017 Interpretation 180966

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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

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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

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Subsection 296(2.1)

See Also

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

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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 184

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

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

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Welch v. The Queen, 2010 TCC 449

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Administrative Policy

22 June 2017 Interpretation 180966

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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

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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 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

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Articles

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

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Subsection 296(6)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.17

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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