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|