Section 301

Subsection 301(1.1)


Canada v. Schafer, 2000 DTC 6542 (FCA)

The appellant had been found by the trial judge not to have received a notice of assessment. The Court found that the "sent" wording of s. 301(1.1) was clear and unambiguous, and that therefore there is no requirement that the notice be received in order to start the limitation period running.

See Also

International Hi-Tech Industries Inc. v. The Queen, 2014 TCC 198

secured creditors able to bring claim for ITCs of bankrupt

Prior to its bankruptcy, the appellant granted a general security agreement ("GSA") to its parent and related companies as security for a $6 million advance. In the appellant's name, the receiver for the secured creditors appealed the Minister's denial of input tax credit claims of the appellant. The trustee in bankruptcy had already accepted the GSA as valid, waived redemption of the security and released the interests of the general creditors in the collateral (i.e., essentially all the appellant's assets, as the secured creditors' claim exceeded the value of the bankrupt estate), but had not specifically authorized the present proceedings.

The Minister applied to dismiss the claim on the basis of the lack of legal capacity of the receiver to bring the claim (i.e., that only the trustee could bring the claim).

After noting (at para. 17) that he "would likely have concluded in this instance that the prior assignment of the book debts (choses in action) under the GSA has otherwise validly transferred the rights to the referable property enumerated under sections 301 (person assessed may file an objection) and 306 (objector receiving or deemed to receive a confirmation may file an appeal)" he quoted ETA s. 266 (including "the receiver shall be deemed to be an agent of the [debtor]") and found (at para. 18):

[A] secured creditor, acting as a "receiver" in respect of part of the property of the debtor under a "debt security", becomes an agent under subsection 266(1) and is not precluded from objecting to a GST assessment or reassessment in respect of certain property assigned (the book debt) and maintaining thereafter the appeal which follows.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 266 - Subsection 266(2) secured creditors able to bring claim for ITCs of bankrupt 267
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 29 secured creditors able to bring claim for ITCs of bankrupt 310

Administrative Policy

8 March 2018 CBA Commodity Tax Roundtable, Q.6

a single Notice of Objection can cover multiple disputed assessments
  1. If a taxpayer is objecting to multiple Notices of Assessment, where the same issues are raised, will CRA accept a single Form GST159 with the relevant Notices of Assessment that are being objected to and the applicable facts and reasons and exhibits all enclosed?
  2. “Notice Nos.” are sometimes issued for each month assessed. Can they be included instead on a separate attached sheet along with the statement of facts and reasons?

CRA responded

  1. The CRA confirms that it will accept a single Form GST159 to be filed for multiple assessments under objection. To enable us to determine the validity of the objection, it is important that the periods covered and the information on the assessments (notice number and date) be properly identified on the Notice of Objection. If there is insufficient space on the form, a separate sheet can be attached. …
  2. Whenever there is insufficient space on the Notice of Objection form to provide facts and reasons for the objection or the assessment information, you can always attach a separate sheet(s). …
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) single objection form can cover multiple GST assessments 27