Subsection 301(4)

Regarding its policy regarding requests under s. 301(4) for the Minister to waive reconsideration of an objection, CRA stated:

On receipt of [such] a request … the case will be assigned and reviewed at the earliest opportunity. The Minister will only confirm an assessment under subsection 301(4) in those exceptional circumstances where the Agency wishes to resolve a controversial issue in court. In considering the objector’s request, the CRA will review and consider the following criteria before deciding whether to confirm under subsection 301(4):

1. If there is complete information on file concerning the disputed issue;
2. If the assessment is correct in all aspects;
3. If the objector indicates agreement to all of the facts on which the assessment was based; and
4. If the disputed issue is a question of law which the Agency wishes to resolve in the courts. Headquarters Appeals may be consulted on the waiver request depending on the impact or sensitivity of the case.

… If the request is not granted, the objector will receive a letter advising them of the decision and the case will proceed to be reviewed with the other GST/HST objection workload.

Where there is a concurrent QST matter in dispute on the same issue which precedes the GST/HST case, the QST matter may be placed on hold for coordination.