Words and Phrases - "with all due dispatch"
Dupuis v. Agence du revenu du Québec, 2021 QCCA 1061
there is no time limit for a notice of objection to be responded to
The taxpayer, was reassessed within the normal reassessment period (for two years) or pursuant to a waiver (for the other year) to deny expenses...
Words and Phrases
with all due dispatchMagren Holdings Ltd. v. The Queen, 2021 TCC 42, aff'd on other grounds 2024 FCA 202
no requirement to issue separate assessment for each election, and no remedy for inordinate time to issue assessments
The appellants engaged in transactions which were intended to result in the realization by them of substantial capital gains (resulting in...
Words and Phrases
with all due dispatch| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 185 - Subsection 185(3) | Part III tax assessments of distributions of gains that were denied outside the Part I tax normal reassessment period were not statute-barred | 314 |
| Tax Topics - General Concepts - Ownership | acquisition of income fund units to be held for a few days before their redemption did not represent an acquisition of beneficial ownership | 549 |
| Tax Topics - General Concepts - Sham | transactions did not result in real capital losses | 306 |
| Tax Topics - Income Tax Act - Section 184 - Subsection 184(3) | election was not available where a CDA sham | 365 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | no CDA addition where capital gains were not real | 373 |
Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117
"with all due dispatch" entailed awaiting completion of 10-month audit
During an audit of the appellant (Iris), the Minister withheld GST/HST refunds for the reporting periods under examination and refused requests...
Words and Phrases
with all due dispatch| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 299 - Subsection 299(1) | s. 299(1) consistent with auditing before paying net refund required to be made "with all due dispatch" | 190 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | CRA’s assessing does not oust Federal Court jurisdiction to review exercises of CRA discretion | 301 |
Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614
a taxpayer can bring a mandamus motion if CRA drags out an audit of GST/HST refund claims for ulterior or strategic reasons
The applicant (“Express Gold”), which made substantial zero-rated sales of refined gold but claimed input tax credits on its purchases,...
Words and Phrases
with all due dispatch| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | "with all due dispatch" requires performance of audit in a reasonable time | 258 |
Poirier v. The Queen, 2019 TCC 8
12 months to bounce a rebate application was “with all due dispatch”
Notwithstanding that the appellant and his wife had already agreed to lease the condo, on their acquisition of a new condo the appellant provided...
Words and Phrases
with all due dispatch| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) | intention to occupy vitiated when agreement to lease the new condo | 103 |
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) - Paragraph 256.2(7)(a) | no power to extend 2-year deadline even where new housing rebate mistakenly applied for within 2 years | 126 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 | failure to state material particulars not cured by s. 32 | 151 |
| Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) | failure to include prescribed information vitiated purported new rental housing rebate application | 270 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | s. 296(2.1)(b) precluded using s. 296(2.1) to overcome the 2-year deadline for claiming the NRRP rebate | 302 |