Section 318

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...

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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...

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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....

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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...

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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...

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