Section 297

Subsection 297(1)

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	103
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	126
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32	failure to state material particulars not cured by s. 32	151
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1)	failure to include prescribed information vitiated purported new rental housing rebate application	270
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	302

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	296

When a person requests a reassessment of a PSB rebate application for a particular claim period to allow for missed or misstated amounts for that...

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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