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
For income tax planning reasons, the registrant followed a practice of not claiming input tax credits ("ITCs") for a number of successive monthly...
| 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
Scope of proposed discretion to extend deadlines
- S. 7 of the Time Limits and Other Periods Act (COVID-19) (the “Proposals”) would grant the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(1) | 204 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(3.1) | 396 |
Paragraph 298(1)(e)
Administrative Policy
GST/HST Memorandum 16.2 Penalties and Interest 9 January 2009
Listing of penalties excluded from limitation period
78. Generally, the Minister may not assess a penalty more than four years after the person...
| 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 unrepresented taxpayer filed a notice of discontinuance for her appeal of the denial of the new housing rebate after being advised by Crown...
| 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 | 261 |
Subsection 298(3)
See Also
Viterra Inc v. The Queen, 2018 TCC 29
In 2007 and 2008, the Minister assessed to deny input tax credits for GST paid by the appellant on fees of investment managers who managed three...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
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...
| 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 296 - Subsection 296(2.1) | Minister required to apply rebate for HST allegedly paid out of negligence | 275 |
| 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 |
Prima Properties (92) Ltd. v. The Queen, 2019 TCC 4
The appellant, which until then had been leasing out its property for use as a hotel, leased the property to a different tenant (“PHS”), which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
The appellant, a small custom-home builder, was held equally by a married couple (the DeMarcos). In 2006, the couple sold their home and moved...
| 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 | 184 |
Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336
The appellant collected rents and GST thereon on behalf of another hotel operator, and paid those amounts over to that operator rather than...
| 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
The registrant's assessment beyond the normal period, for unreported income of $91,232, $50,125, $64,540 and $66,596 in successive years, and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | net worth assessment | 90 |
Articles
Brent F. Murray, "Extending the Assessment Limitation Period", Canadian GST Monitor, No. 275, August 2011, p. 1.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | 0 |
Subsection 298(6)
Administrative Policy
25 March 2021 CBA Commodity Taxes Roundtable, Q.1
If, following an objection to a CRA assessment under s. 191(3), that assessment is reduced or vacated, can CRA also consequentially reassess...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1) | no need to file an objection to NRRP assessment if s. 191(3) assessment | 170 |
Subsection 298(6.1)
See Also
Autonum, Solutions de financement aux consommateurs inc. v. Agence du revenu du Québec, 2024 QCCQ 1195
Three weeks before trial, the ARQ auditor concluded that Autonun should have been assessed pursuant to QSTA s. 318 (similar to ETA s. 182,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | ARQ request to change the sales tax provision on which its assessment was founded was rejected | 394 |
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | ss. 182 and 168(9) “are conceptually different and lead to different results” | 53 |
Subsection 298(7)
Administrative Policy
27 February 2020 CBA Roundtable, Q.14
The questioner encountered a considered CRA audit position that, since no provision allows CRA to assess, in its audit of taxable and exempt...
Forms
RC7245 Waiver of the Limitation Period for Assessment of Certain Selected Listed Financial Institutions
Not for use if not a SLFI for Quebec purposes
Do not use this form if you are SLFI for GST/HST purposes, but not for QST purposes, and you want to...
GST145 Waiver of the Limitation Period for Assessment
Use only if not a SLFI
Do not use this form if you are a selected listed financial institution for GST/HST or QST purposes or both and you want to...