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 |