Words and Phrases - "refund"

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984274 Alberta Inc. v. The Queen, 2019 TCC 85

refund made pursuant to a void reassessment was not made pursuant to the Act (and also was not a “refund” on ordinary principles) so that s. 160.1(1) unavailable

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Words and Phrases
refund overpayment
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) reassessment made pursuant to late waiver was void 32
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) reassessment made pursuant to late waiver could not be cured by s. 152(8) 45
Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) voidness of assessment against 2nd taxpayer to a settlement agreement meant that it could not be assessed under s. 169(3) 279
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) invalid reassessment could not establish a refund amount 259

Tawa Developments Inc. v. The Queen, 2011 DTC 1324 [at 1837], 2011 TCC 440

refundable dividend tax on hand not extinguished by three-year limitations period on dividend refund

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Words and Phrases
refund

Canada v. Canada Safeway Limited, 98 DTC 6060 (FCA)

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Words and Phrases
refund reimbursement
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing 31