Villa Ste-Rose Inc. v. The Queen, 2019 CCI 60
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|Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1)||rebate netting policy of s. 296(2.1) also informed s. 228(6)||257|
|Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1)||interest and penalties on a late-filed GST return should be computed after netting rebate claims against the gross GST payable||117|