Subsection 164(1) - Refunds
Cases
Canada v. 984274 Alberta Inc., 2020 FCA 125
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| Tax Topics - Income Tax Act - Section 160.1 - Subsection 160.1(1) | ss. 160.1(1) and (3)’s application not subject to the issuance of a prior time-constrained reassessment | 489 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | nil assessment not subject to 3-year limitation in s. 152(4) | 190 |
| Tax Topics - General Concepts - Stare Decisis | prior decision of the FCA that “manifestly overlooked [the] established line of cases” was not to be followed | 76 |
Clover International Properties Ltd. v. Canada (AG), 2013 DTC 5116 [at 6132], 203 FC 676
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| Tax Topics - Income Tax Act - Section 221.2 - Subsection 221.2(1) | 189 |
Twentieth Century Fox Film Corp. v. MNR, 2001 DTC 5125 (FCTD)
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| Tax Topics - Income Tax Act - Section 219 - Subsection 219(2) | 58 |
See Also
1074022 B.C. Ltd. v Li, 2020 BCSC 65
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|---|---|---|
| Tax Topics - Income Tax Act - Section 116 - Subsection 116(5) | CRA could be required to pay excess s. 116 remittance to taxpayer’s mortgagee as directed by taxpayer or to pay into court | 522 |
984274 Alberta Inc. v. The Queen, 2019 TCC 85, rev'd 2020 FCA 125
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) | reassessment made pursuant to late waiver was void | 34 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | reassessment made pursuant to late waiver could not be cured by s. 152(8) | 47 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) | voidness of assessment against 2nd taxpayer to a settlement agreement meant that it could not be assessed under s. 169(3) | 285 |
| Tax Topics - Income Tax Act - Section 160.1 - Subsection 160.1(1) | refund made pursuant to a void reassessment was not made pursuant to the Act (and also was not a “refund” on ordinary principles) so that s. 160.1(1) unavailable | 488 |
The Queen v. Erasmus, 92 DTC 6301, [1992] 2 CTC 21 (FCA)
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|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | 41 |
Administrative Policy
15 June 2015 Internal T.I. 2015-0583081I7 - Refund Request - Normal Reassessment Period
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) | inferring refund request from waiver | 147 |
18 November 2014 TEI Roundtable, Q. E.4
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| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) | refund re dissolved sub | 102 |
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 7
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| Tax Topics - Excise Tax Act - Section 229 - Subsection 229(1) | discretion to delay refund if pending audit | 116 |
5 November 2014 External T.I. 2014-0538901E5 - Refund Sought/Notices of Objection, ss. 164(1)
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15 March 2013 Internal T.I. 2012-0468081I7 - Paragraph 164(1)(b)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) | refund request not related to issues in waiver issues | 119 |
8 October 2008 Internal T.I. 2008-0269581I7 - statute-barred refund
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Words and Phrases
may| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1.5) | "may" establishes CRA discretion | 128 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) | request to extend filing deadline | 70 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) | request to extend filing deadline | 70 |
| Tax Topics - Income Tax Act - Section 221.2 - Subsection 221.2(1) | request to re-appropriate | 88 |
Subsection 164(1.1) - Repayment on objections and appeals
Subsection 164(1.2)
Subsection 164(1.5) - Exception
Administrative Policy
8 October 2008 Internal T.I. 2008-0269581I7 - statute-barred refund
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) | request to extend filing deadline or re-appropriate | 106 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) | request to extend filing deadline | 70 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) | request to extend filing deadline | 70 |
| Tax Topics - Income Tax Act - Section 221.2 - Subsection 221.2(1) | request to re-appropriate | 88 |
Subsection 164(2) - Application to other debts
Administrative Policy
18 July 2013 External T.I. 2013-0483031E5 - Applying Income Tax Refund to Security for GST
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|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(2.01) | 68 |
27 September 2011 Internal T.I. 2010-0389171I7 - Reassessment of a Bankrupt Taxpayer
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85 C.R. - Q.32
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 161 - Subsection 161(2) | 34 |
Subsection 164(2.01) - Withholding of refunds
Administrative Policy
18 July 2013 External T.I. 2013-0483031E5 - Applying Income Tax Refund to Security for GST
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(2) | 70 |
Subsection 164(3) - Interest on refunds and repayments
Cases
Glatt v. Canada (National Revenue), 2019 FC 738
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | CRA could not treat its statement of a taxation year in its Notice of Reassessment as an error | 385 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | extension granted where the taxpayer had continually pursued relief | 415 |
| Tax Topics - General Concepts - Onus | onus on Minister to establish that her refund of a s. 163.2 penalty did not relate to any particular taxation year | 282 |
Imperial Oil Resources Ventures Limited v. Canada (Attorney General), 2014 DTC 5113 [at 7275], 2014 FC 839
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Portage Tax Services v. The Queen, 82 DTC 6104, [1982] CTC 95 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Crown Liability and Proceedings Act - Paragraph 3(a) | 45 |
Administrative Policy
2 December 2008 External T.I. 2008-0301761E5 F - Prepayment of Reassessments - Refund Interest
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Subsection 164(3.1) - Idem [Interest on refunds and repayments]
Cases
Interprovincial Steel and Pipe Corp. v. The Queen, 86 DTC 6583, [1986] 2 CTC 473 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 32 |
Subsection 164(4.1) - Duty of Minister
Cases
Trzop v. Canada, 2002 DTC 6728, 2001 FCA 380
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 74 | |
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | no addition for unpaid labour | 68 |
Indalex Ltd. v. The Queen, 86 DTC 6598, [1986] 2 CTC 482 (FCA)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | 35 |
See Also
Subsection 164(6) - Where disposition of property by legal representative of deceased taxpayer
Administrative Policy
7 October 2020 APFF Roundtable Q. 4, 2020-0852161C6 F - Election
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16 October 2020 External T.I. 2020-0865071E5 - Subsection 164(6) - time limit
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26 November 2020 STEP Roundtable Q. 15, 2020-0839951C6 - Subsection 164(6) limitations
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S4-F8-C1 - Business Investment Losses
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation | "substantially" and "principally" | 38 |
| Tax Topics - Income Tax Act - Section 50 - Subsection 50(1) | End of year references taxpayer | 343 |
| Tax Topics - Income Tax Act - Section 50 - Subsection 50(1.1) | 247 | |
| Tax Topics - Income Tax Act - Section 50 - Subsection 50(1) - Paragraph 50(1)(a) | Proactive collection efforts | 157 |
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) | connection between loan and income-producing purpose | 320 |
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(9) | Example | 182 |
2015 Ruling 2015-0569891R3 - Ss. 164(6) carry-back and post-mortem pipeline
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | proceeds of share redemption (generating s. 164(6) carryback) allocated to U.S. beneficiary before pipeline for Cdn beneficiaries | 711 |
12 February 2013 Internal T.I. 2012-0437211I7 F - NRT rules and subsection 164(6)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Personal-Use Property | personal residence of deceased potentially would not be personal-use property to estate | 112 |
| Tax Topics - Income Tax Act - Section 94 - Subsection 94(3) - Paragraph 94(3)(a) | estate of resident deceased with one resident beneficiary was subject to s. 94(3) | 315 |
25 February 2004 External T.I. 2004-0056681E5 - 164(6) losses and prior tax yrs
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15 May 1995 External T.I. 9507245 - NR ESTATE - IS 164(6) LIMITED TO "TAX CND PTY"?
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Halifax Round Table, February 1994, Q. 27
30 November 1993 External T.I. 9322965 - EXECUTOR'S YEAR - LOSS CARRYBACK TO YEAR OF DEATH RETURN
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24 November 1993 Internal T.I. 9325537 - ELECTION UNDER SUBSECTION 164(6)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | 39 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | 93 |
91 C.R. - Q.42
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(4) | 31 |
January 4 1991 T.I. (Tax Window, No. 2, p. 7, ¶1182)
12 September 1990 T.I. (Tax Window, Prelim. No. 1, p. 21, ¶1014)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | 26 |
Articles
Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Trusts Resident in Canada", Chapter 3 of Canadian Taxation of Trusts, (Canadian Tax Foundation), 2016.
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Chris Falk, Stefanie Morand, "Current Issues Forum: Pipeline Planning; Subsection 164(6) Circularity Issue; Eligible Dividend Designations", 2012 Ontario Tax Conference of Canadian Tax Foundation
David Louis, "164(6) - This Time in Context", Tax Topics No. 1595, 3 October 2002, p. 1.
Paragraph 164(6)(a)
Administrative Policy
26 November 2020 STEP Roundtable Q. 5, 2020-0847181C6 - Subsections 40(3.61) and 164(6)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.61) | ss. 40(3.61) and (3.6), and 164(6), not applied iteratively to eliminate a s. 164(6) loss carryback where the estate also realized a small capital gain | 474 |
Subsection 164(6.1) - Realization of deceased employees’ options
Administrative Policy
16 June 2014 STEP Roundtable, 2014-0523011C6 - STEP Roundtable 2014-7(1)(e)
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|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(e) | nil valuation of unvested options | 99 |
30 October 2012 Ontario CTF Roundtable Q. 14, 2012-0462941C6 - 2012 Ontario CTF Q14 - Circularity with 164(6)
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21 December 2012 Internal T.I. 2009-0327221I7 - Paragraph 7(1)(e) - Death of a Taxpayer
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(d) | 75 | |
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(6.4) | 99 | |
| Tax Topics - Income Tax Act - Section 54 - Capital Property | 105 | |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(c) | FMV basis for stock options received by estate | 105 |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(e) | 99 |
Subsection 164(6.4)
Administrative Policy
21 December 2012 Internal T.I. 2009-0327221I7 - Paragraph 7(1)(e) - Death of a Taxpayer
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(d) | 75 | |
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(6.1) | 223 | |
| Tax Topics - Income Tax Act - Section 54 - Capital Property | 105 | |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(c) | FMV basis for stock options received by estate | 105 |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(e) | 99 |
Subsection 164(7)
Cases
Imperial Oil Resources Limited v. Canada (Attorney General), 2016 FCA 139
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | Tax Court has no jurisdiction to hear an appeal on the computation of refund interest | 347 |
See Also
McMillen Holdings Ltd. v. MNR, 87 DTC 585 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | no jurisdiction to order payment of refund interest | 344 |
Administrative Policy
4 May 2009 External T.I. 2008-0299841E5 F - Garantie pour l'impôt de départ
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(4.5) | posting of security for departure tax can generate refund of instalments paid in excess of regular tax | 213 |