Section 261.4

Subsection 261.4(1)

Paragraph 261.4(1)(c)

Administrative Policy

22 June 2017 Interpretation 180966

second rebate application accepted for different transaction

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 process a second rebate for a new matter if the request was not received in the same month or quarter?

As an example, in July 2016, an individual applicant files an application for a section 261.3 rebate…on form GST189 and…indicates the period covering the rebate claim is from January 1 to June 30, 2016. In October 2016, the same applicant submits a second GST189 indicating the same period as specified on the previous GST189 and claims another section 261.3 rebate…but in respect of a transaction in that period that was missed when the applicant filed the previous GST189. … CRA can accept and process that second GST189 as it was filed in a subsequent calendar quarter and the rebate claimed is in respect of a new matter.

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