Section 301

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...

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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....

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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

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

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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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Table of Contents

Subsection 301(1)

Administrative Policy

25 March 2021 CBA Commodity Taxes Roundtable, Q.1

Subsection 301(1.1)

Cases

Canada v. Schafer, 2000 DTC 6542 (FCA)

See Also

Xu v. The King, 2022 TCC 108 (Informal Procedure)

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

Administrative Policy

GST/HST Memorandum 31-0, Objections and Appeals, May 2024

8 March 2018 CBA Commodity Tax Roundtable, Q.6

Selected listed financial institutions (SLFI), October 16, 2015

Forms

GST159 Notice of Objection (GST/HST)

Subsection 301(1.2)

Paragraph 301(1.2)(a)

Cases

Royal Bank of Canada v. The King, 2024 TCC 125

Subsection 301(1.5)

Administrative Policy

GST/HST Memorandum 31-0, Objections and Appeals, May 2024

Subsection 301(3)

Administrative Policy

GST/HST Memorandum 31-0, Objections and Appeals, May 2024

7 April 2022 CBA Roundtable, Q.1

25 March 2021 CBA Commodity Taxes Roundtable, Q.13

Subsection 301(4)

Administrative Policy

27 February 2020 CBA Roundtable, Q.2

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