Words and Phrases - "within"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

Memorandum 8-1 [8.1] "General Eligibility Rules" 10 May 2005

Summary Under
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(b)

February 28, 2006 is within 4 years of February 28, 2002

82. For a person, other than a specified person, an ITC that arises in a particular reporting period of the person must be claimed in a return for that reporting period or a subsequent reporting period, filed by the due date of the return for the person’s last reporting period that ends within four years after the end of the particular reporting period.

Example

A registrant that is not a specified person files monthly GST/HST returns on a calendar basis. On February 15, 2002, the person acquires taxable property for use exclusively in its commercial activities. Since the end of the particular reporting period is February 28, 2002, the ITC for the GST/HST paid or payable on the property must be claimed in a return for a reporting period that ends no later than February 28, 2006, and filed by the due date of the return for that last reporting period, March 31, 2006.

Words and Phrases
within

Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(b)
quarterly reporting period ending on June 30, 2009 was within 4 years of the quarterly reporting period ending on June 30, 2005

The registrant, who had a quarterly GST reporting period, had acquired a property for personal use, but converted it to commercial use (for short-term rentals) in the second quarter of 2005. The Minister denied his claim at the end of 2009 for an input tax credit on the basis that the four-year limitations period in s. 225(4)(b) had commenced on 1 July 2005.

VA Miller J dismissed the registrant's appeal. She stated (at para. 15):

According to paragraph 225(4)(b) of the ETA, ITCs must be claimed by a registrant in a return filed by the registrant on or before the due date of the return for the last reporting period that ends within four years after the end of the reporting period in which the ITC could have first been claimed. Mr. Chew filed his GST returns on a quarterly basis. Therefore he was required to claim an ITC with respect to the first significant change in use of the Unit before July 1, 2009. This he failed to do.

Words and Phrases
within