Words and Phrases - "matter"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
54
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2
“
1

22 June 2017 Interpretation 180966

Summary Under
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(2)
where a rebate claimant has underclaimed, it can request an assessment of the claim
Meaning of matter

Does “matter” refer to a claim period or the substance of what is being claimed? CRA stated:

[W]e consider what would give...

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Words and Phrases
matter
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) discretion to assess a previously filed rebate application to increase rebate 88
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) required inclusion in assessment can include a rebate claim that was underclaimed 162
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4) interest on missed rebate claim 102
Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) second rebate application accepted for different transaction 145

Canada v. Honeywell Limited, 2007 DTC 5073, 2007 FCA 22

Summary Under
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.01)

The Minister took the position on audit that a loan made by a Netherlands Antilles subsidiary of the taxpayer ("Honeywell N.V.") to a Netherlands...

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Words and Phrases
matter
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) s. 152(9) did not permit going beyond a waiver's scope 46