Section 299

Subsection 299(1)

Cases

Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117

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 229 - Subsection 229(1) "with all due dispatch" entailed awaiting completion of 10-month audit 480
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) CRA’s assessing does not oust Federal Court jurisdiction to review exercises of CRA discretion 301

Subsection 299(2)

Cases

Dimension J.M.M. Inc. v. Canada, 2005 FCA 168

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 153 - Subsection 153(4) not available where only a credit note issued 130
Tax Topics - Excise Tax Act - Section 272 - Subsection 272.1(5) direct assessment of partner was valid 198

Coopers & Lybrand Ltd. v. Bank of Montreal, [1993] GSTC 36 (Nfld. S.C.T.D.)

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 317 - Subsection 317(3) 105

Administrative Policy

9 June 2003 Interpretation 43523

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.

Subsection 299(3)

Cases

Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444

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 - Companies' Creditors Arrangement Act - Section 21 CRA precluded from setting off assessed amount for pre-CCAA filing periods against post CCAA ITC claims of taxpayer 284
Tax Topics - Excise Tax Act - Section 318 no set-off of assessment of pre-CCAA filing periods against post CCAA ITC claims 113
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) no presumed validity in CCAA proceedings 87

Subsection 299(3.1)

See Also

Janelle v. The Queen, [2003] GSTC 146 (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.