Subsection 299(1)
Cases
Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117
During an audit of the appellant (Iris), CRA refused Iris’ requests for immediate payment of its refund claims, suspecting that Iris was...
| 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
A partnership of which the appellant was a member was liable for unremitted GST given its improper reliance on the trade-in rule in s. 153(4). In...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(4) | not available where only a credit note issued | 136 |
| Tax Topics - Excise Tax Act - Section 272 - Subsection 272.1(5) | direct assessment of partner was valid | 216 |
Coopers & Lybrand Ltd. v. Bank of Montreal, [1993] GSTC 36 (Nfld. S.C.T.D.)
In its 3 June 1992 order appointing Coopers & Lybrand as the receiver-manager of an insolvent company (“Lundrigans”), the Newfoundland Supreme...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 317 - Subsection 317(3) | 109 |
Administrative Policy
9 June 2003 Interpretation 43523
In finding that the CRA can assess a person under protection of a CCAA Plan of Arrangement, it stated:
Section 11 of the CCAA, does not prevent an...
Subsection 299(3)
Cases
Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444
After finding that CRA and ARQ could not use their statutory set-off rights to set off input tax credit and input tax refund claims generated by...
| 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 | 306 |
| Tax Topics - Excise Tax Act - Section 318 | no set-off of assessment of pre-CCAA filing periods against post CCAA ITC claims | 115 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | no presumed validity in CCAA proceedings | 89 |
Subsection 299(3.1)
See Also
Janelle v. The Queen, [2003] GSTC 146 (Informal Procedure)
Tardiff TCJ found that the Minister could assess partners directly for their joint and several liability under s. 272.1(5) rather than first...