Section 2.1
Cases
AAi. FosterGrant of Canada Co. v. Canada (Commissioner of the Canada Customs and Revenue Agency), [2004] 3021 ETC, 2004 FCA 259
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Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 127 |
See Also
Pampered Chef, Canada Corp. v. CBSA, [2008] ETC 4514 (CITT)
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Tax Topics - Income Tax Act - Section 115 - Subparagraph 115(1)(b)(ii) | 95 |
Section 3.2
Administrative Policy
Memorandum D11-6-5 Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief, 4 January 1993
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Tax Topics - Other Legislation/Constitution - Federal - Customs Act - Section 33.4 - Subsection 33.4(1) | 82 |
Section 7.1
Cases
Canada (Attorney General) v. Honey Fashions Ltd., 2020 FCA 64
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Locations of other summaries | Wordcount | |
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Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | CBSA required to revisit an adverse decision due to its failure to explain a departure from past practices | 160 |
Section 32
Subsection 32(1)
Administrative Policy
Memorandum D17-1-10 Coding of Customs Accounting Documents, 28 November 28 2012
Section 32.2
Administrative Policy
Memorandum D11-6-10 Reassessment Policy April 6, 2016
Section 33.4
Subsection 33.4(1)
Administrative Policy
Memorandum D11-6-5 Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief, 4 January 1993
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Locations of other summaries | Wordcount | |
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Tax Topics - Other Legislation/Constitution - Federal - Customs Act - Section 3.2 | 485 |
Section 61
Subsection 61(1)
Paragraph 61(1)(c)
Administrative Policy
Memorandum D11-6-3 Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act 16 September 16 2008
Section 67
Subsection 67(1)
Cases
Spike Marks Inc. v. Canada (Attorney General), 2008 FCA 406
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Locations of other summaries | Wordcount | |
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Tax Topics - Other Legislation/Constitution - Federal - Excise Act, 2001 - Section 44 | CBSA (and, ultimately, the CITT) has carriage of the re-determination of tobacco excise duties | 368 |