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

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) no credit note ITC recapture if ITCs subsequently claimed 308

Articles

Joint Committee, "COVID-19 Measures", 1 June 2020 Joint Committee Submission

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Paragraph 298(1)(e)

Administrative Policy

GST/HST Memorandum 16.2 Penalties and Interest 9 January 2009

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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)

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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 261

Subsection 298(3)

See Also

Viterra Inc v. The Queen, 2018 TCC 29

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(5) consequential reassessment must not take different transactions into account 219

Subsection 298(4) - Idem [Exception]

Paragraph 298(4)(a)

See Also

Prima Properties (92) Ltd. v. The Queen, 2019 TCC 4

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) negligence by accountant does not establish negligence of taxpayer 257

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

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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 184

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

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Exclusive 75% was not substantially all 261
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) allocation based on relative exempt and taxable revenues 136
Tax Topics - Excise Tax Act - Section 217 - Imported Taxable Supply 173

Ha v. The Queen, 2011 TCC 271

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Articles

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

Subsection 298(7)

Administrative Policy

27 February 2020 CBA Roundtable, Q.14

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Forms

RC7245 Waiver of the Limitation Period for Assessment of Certain Selected Listed Financial Institutions

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GST145 Waiver of the Limitation Period for Assessment

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