Section 297

Subsection 297(1)

See Also

Poirier v. The Queen, 2019 TCC 8

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Words and Phrases
with all due dispatch
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) intention to occupy vitiated when agreement to lease the new condo 91
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) - Paragraph 256.2(7)(a) no power to extend 2-year deadline even where new housing rebate mistakenly applied for within 2 years 120
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 failure to state mention material particulars not cured by s. 32 145
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) failure to include prescribed information vitiated purported new rental housing rebate application 248
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) s. 296(2.1)(b) precluded using s. 296(2.1) to overcome the 2-year deadline for claiming the NRRP rebate 270

Subsection 297(2.1)

See Also

Zdzieblowska v. The Queen, 2019 TCC 40 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) CRA is required to grant an unclaimed and available new rental housing rebate when assessing to deny a new home rebate 282

Subsection 297(4)

Administrative Policy

22 June 2017 Interpretation 180966

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(2) where a rebate claimant has underclaimed, it can request an assessment of the claim 491
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 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) second rebate application accepted for different transaction 145