19 January 2019 Interpretation 165888
CRA indicated that the s. 123(1) definition of tax “is interpreted by it to include only amounts of tax that are actually payable under Part IX,...
Words and Phrasestax
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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 263.01 - Subsection 263.01(1)||tax paid in error was not tax that was subject to the s. 263.01 restriction||203|
|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|