Subsection 261.4(1)
Paragraph 261.4(1)(c)
Administrative Policy
22 June 2017 Interpretation 180966
Ss. 261.4(1)(b) and (c) limit the number of rebate applications to one per quarter or month for rebates under ss. 261.1 to 261.31. Could CRA...
| 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 297 - Subsection 297(4) | interest on missed rebate claim | 102 |