19 January 2019 Interpretation 165888
CRA allowed a rebate claim of ACo (a SLFI) for amounts of federal tax paid in error. No provincial HST was refunded based on the understanding...
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|Tax Topics - Excise Tax Act - Regulations - Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations - Section 46 - Paragraph 46(a) - Element G - Subparagraph (iii)||refund of tax paid in error not included in refunded tax referred to in G||230|
|Tax Topics - Excise Tax Act - Section 225.2 - Subsection 225.2(2)||tax paid in error not included in A and F of formula||257|
|Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Tax||tax does not include tax paid in error||102|