Cases
Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444
Paquette J found that CRA and ARQ could not use their statutory set-off rights, under CCAA s. 21, ETA s. 318 and LAF s. 31, to set off input tax...
| 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 299 - Subsection 299(3) | no presumption of validity in CCAA proceedings | 121 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | no presumed validity in CCAA proceedings | 89 |
Look Communications Inc. (Re), 2006 GSTC 122, 2005 CanLII 63800 (Ont SC)
The applicant (``Look``) was owed $273,000 in employment insurance credits at the time it filed for CCAA protection, but did not disclose this...
Administrative Policy
TIB B-100 "Standardized Accounting" November 2007
[S]ection 318 of the ETA allows the CRA to set off a GST/HST debt of a person against any amount payable to the person by the Receiver General....
13 May 1997 Interpretation HQR0000255
Generally speaking, section 318 of the ETA is an enforcement provision used by the government to recover delinquent payments of tax and other...
26 April 1994 Interpretation File No.11750-3
Except where a receivership and a bankruptcy coexist, the right of set-off under s. 318 of the ETA allows the Minister to apply any refunds or...