Section 298

Subsection 298(1) - Period for Assessment

Paragraph 298(1)(a)

See Also

Quinco Financial Inc. (formerly Landex Investments Company) v. The Queen, 2013 TCC 20, aff'd 2014 FCA 108

For income tax planning reasons, the registrant followed a practice of not claiming input tax credits ("ITCs") for a number of successive monthly...

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Articles

Joint Committee, "COVID-19 Measures", 1 June 2020 Joint Committee Submission

Scope of proposed discretion to extend deadlines

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Paragraph 298(1)(e)

Administrative Policy

GST/HST Memorandum 16.2 Penalties and Interest 9 January 2009

Listing of penalties excluded from limitation period

78. Generally, the Minister may not assess a penalty more than four years after the person...

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Subsection 298(2)

See Also

Heath v. The Queen, 2018 TCC 119 (Informal Procedure)

The unrepresented taxpayer filed a notice of discontinuance for her appeal of the denial of the new housing rebate after being advised by Crown...

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Subsection 298(3)

See Also

Viterra Inc v. The Queen, 2018 TCC 29

In 2007 and 2008, the Minister assessed to deny input tax credits for GST paid by the appellant on fees of investment managers who managed three...

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Subsection 298(4) - Idem [Exception]

Paragraph 298(4)(a)

See Also

Mediclean Incorporated v. The Queen, 2022 TCC 37

After the Tax Court had ruled that the cleaning staff utilized by the taxpayer in its cleaning business were independent contractors rather than...

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Prima Properties (92) Ltd. v. The Queen, 2019 TCC 4

The appellant, which until then had been leasing out its property for use as a hotel, leased the property to a different tenant (“PHS”), which...

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832866 Ontario Inc. v. The Queen, 2014 TCC 93 (Informal Procedure)

The appellant, a small custom-home builder, was held equally by a married couple (the DeMarcos). In 2006, the couple sold their home and moved...

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Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336

The appellant collected rents and GST thereon on behalf of another hotel operator, and paid those amounts over to that operator rather than...

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Ha v. The Queen, 2011 TCC 271

The registrant's assessment beyond the normal period, for unreported income of $91,232, $50,125, $64,540 and $66,596 in successive years, and...

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Articles

Brent F. Murray, "Extending the Assessment Limitation Period", Canadian GST Monitor, No. 275, August 2011, p. 1.

Subsection 298(6)

Administrative Policy

25 March 2021 CBA Commodity Taxes Roundtable, Q.1

If, following an objection to a CRA assessment under s. 191(3), that assessment is reduced or vacated, can CRA also consequentially reassess...

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Subsection 298(6.1)

See Also

Autonum, Solutions de financement aux consommateurs inc. v. Agence du revenu du Québec, 2024 QCCQ 1195

Three weeks before trial, the ARQ auditor concluded that Autonun should have been assessed pursuant to QSTA s. 318 (similar to ETA s. 182,...

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Subsection 298(7)

Administrative Policy

27 February 2020 CBA Roundtable, Q.14

The questioner encountered a considered CRA audit position that, since no provision allows CRA to assess, in its audit of taxable and exempt...

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Forms

RC7245 Waiver of the Limitation Period for Assessment of Certain Selected Listed Financial Institutions

Not for use if not a SLFI for Quebec purposes

Do not use this form if you are SLFI for GST/HST purposes, but not for QST purposes, and you want to...

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GST145 Waiver of the Limitation Period for Assessment

Use only if not a SLFI

Do not use this form if you are a selected listed financial institution for GST/HST or QST purposes or both and you want to...

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