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 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|