Subsection 301(1)
Administrative Policy
25 March 2021 CBA Commodity Taxes Roundtable, Q.1
CRA confirmed that where an appeal of the builder against a CRA assessment under s. 191(3) (showing an increased FMV of a new multiple unit...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(6) | CRA can consequentially assess to reduce rebates if, following an objection or appeal, it reduces a s. 191(3) assessment | 148 |
Subsection 301(1.1)
Cases
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....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 334 - Subsection 334(1) | 95 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(7) | 34 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "deems" is irrebuttable | 68 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 57 |
See Also
Xu v. The King, 2022 TCC 108 (Informal Procedure)
On August 26, 2019, the Minister reassessed the taxpayers for the full amount of a new residential rental unit rebate (“rebate”), previously...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | an informal letter qualified as a notice of objection | 120 |
International Hi-Tech Industries Inc. v. The Queen, 2014 TCC 198
Prior to its bankruptcy, the appellant granted a general security agreement ("GSA") to its parent and related companies as security for a $6...
| 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 | 277 |
| 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 | 324 |
Administrative Policy
GST/HST Memorandum 31-0, Objections and Appeals, May 2024
One statement of facts may be used for multiple objections
16. If a person is objecting to more than one assessment, a separate Notice of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 300 - Subsection 300(2) | 79 | |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.5) | 101 | |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(3) | 234 |
8 March 2018 CBA Commodity Tax Roundtable, Q.6
- 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | single objection form can cover multiple GST assessments | 29 |
Selected listed financial institutions (SLFI), October 16, 2015
Federal SLFI objection
You or your authorized representative can file an objection by filling out Form GST 159, Notice of Objection (GST/HST), and...
Forms
GST159 Notice of Objection (GST/HST)
File separate notice for each reassessment and comply with specified person particulars
File a separate form for each notice in dispute.
Specified...
Subsection 301(1.2)
Paragraph 301(1.2)(a)
Cases
Royal Bank of Canada v. The King, 2024 TCC 125
The objection of the taxpayer (RBC) referred in detail to the prior acceptance by the Minister off its input tax credit methodology as accepted...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.11) | issue should be stated "reasonably" | 131 |
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(21) | pre-approval of method for allocating inputs between foreign and domestic supplies did not stop CRA from assessing to deny zero-rating of the foreign supplies | 202 |
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(31) - Paragraph 141.02(31)(f) | s. 141.02(31)(f) is merely confirmatory of normal taxpayer onus | 98 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 1 - Paragraph 1(a) | foreign interchange fees generated by Canadian credit card issuer related to the granting of credit rather than the making of a loan by it, and were not excluded under s. 1(a)(ii) | 445 |
| Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Direct Input | expenses of redeeming credit card loyalty points were inextricably linked to the issuer’s extension of credit, and only remotely linked to its earning zero-rated interchange fees | 368 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | expenses of redeeming credit card loyalty points were an integral component of the issuer’s extension of credit, and not sufficiently connected to earning interchange fees | 181 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | merchant acquirer was the recipient of credit card interchange services even though it was a conduit to the merchant | 156 |
| Tax Topics - Statutory Interpretation - Exclusionary provisions | exclusionary provisions should be narrowly construed | 267 |
Subsection 301(1.5)
Administrative Policy
GST/HST Memorandum 31-0, Objections and Appeals, May 2024
S. 301(4) does not limit right to object to an issue raised in a reconsideration assessment under s. 301(3)
20. In accordance with subsection...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 300 - Subsection 300(2) | 79 | |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) | 78 | |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(3) | 234 |
Subsection 301(3)
Administrative Policy
GST/HST Memorandum 31-0, Objections and Appeals, May 2024
Objector is informed of dialogue between Appeals and Audit
24. To ensure that the reasoning behind the assessment under objection is understood...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 300 - Subsection 300(2) | 79 | |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) | 78 | |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.5) | 101 |
7 April 2022 CBA Roundtable, Q.1
Where a builder objects to a reassessment that is based on the determination of a higher FMV of the property, in what situations, if any, would...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | an Appeals Officer can (and may) increase the reassessment under appeal | 66 |
25 March 2021 CBA Commodity Taxes Roundtable, Q.13
(a) Where additional documentation becomes available after an objection is with the appeals officer, must that officer review and analyze the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | protocol for referrals by Appeals back to Audit | 174 |
Subsection 301(4)
Administrative Policy
27 February 2020 CBA Roundtable, Q.2
Regarding its policy regarding requests under s. 301(4) for the Minister to waive reconsideration of an objection, CRA stated:
On receipt of...