Subsection 297(1)
See Also
Poirier v. The Queen, 2019 TCC 8
Notwithstanding that the appellant and his wife had already agreed to lease the condo, on their acquisition of a new condo the appellant provided...
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 | 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 | 268 |
| 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 |
Subsection 297(2.1)
See Also
Zdzieblowska v. The Queen, 2019 TCC 40 (Informal Procedure)
D’Arcy J dealt with a situation where a new home purchaser had claimed a new home rebate on the purchase, whereas in fact a new rental home...
| 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 |
Subsection 297(4)
Administrative Policy
22 June 2017 Interpretation 180966
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...
| 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 |