Section 298

Subsection 298(1) - Period for Assessment

Paragraph 298(1)(a)

See Also

Quinco Financial Inc. (formerly Landex Investments Company) v. The Queen, 2013 TCC 20, aff'd 2014 FCA 108

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) no credit note ITC recapture if ITCs subsequently claimed 302

Paragraph 298(1)(e)

Administrative Policy

GST/HST Memorandum 16.2 Penalties and Interest 9 January 2009

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 124 - Subsection 124(3) retroactive amendments 48

Subsection 298(2)

See Also

Heath v. The Queen, 2018 TCC 119 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 16.2 - Subsection 16.2(2) notice of discontinuance could not be reversed even with Crown consent 240

Subsection 298(3)

See Also

Viterra Inc v. The Queen, 2018 TCC 29

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(5) consequential reassessment must not take different transactions into account 213

Subsection 298(4) - Idem [Exception]

Paragraph 298(4)(a)

See Also

832866 Ontario Inc. v. The Queen, 2014 TCC 93 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) failure to query GST treatment of self-supply 174

Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Ha v. The Queen, 2011 TCC 271

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Brent F. Murray, "Extending the Assessment Limitation Period", Canadian GST Monitor, No. 275, August 2011, p. 1.