Words and Phrases - "refund"
984274 Alberta Inc. v. The Queen, 2019 TCC 85, rev'd 2020 FCA 125
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
The taxpayer (“984”) reported a capital gain on its 2003 sale of land on the basis that it had acquired it from its parent (Henro) on a...
| 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 | 34 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | reassessment made pursuant to late waiver could not be cured by s. 152(8) | 47 |
| 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) | 285 |
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) | invalid reassessment could not establish a refund amount | 263 |
Presidential MSH Corporation v. The Queen, 2015 DTC 1101 [at pp. 596-610], 2015 TCC 61
RDTOH not reduced by unclaimed dividend refunds
The taxpayer paid taxable dividends in its 2005 to 2006 taxation years but missed the three-year deadline to apply for dividend refunds. Graham J...
Words and Phrases
refund| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | definitional term not inserted immediately after referent term | 87 |
Tawa Developments Inc. v. The Queen, 2011 DTC 1324 [at at 1837], 2011 TCC 440
refundable dividend tax on hand not extinguished by three-year limitations period on dividend refund
The taxpayer failed to apply for its dividend refund for a taxation year within the three year time-limit, and its dividend refund that year was...
Words and Phrases
refundCanada Safeway Ltd. v. R., 98 DTC 6060, [1998] 1 CTC 120 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv)sales tax refund not reimbursement
In finding that a refund of federal sales tax that predecessors of the taxpayer previously had paid in error did not qualify as a reimbursement...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Timing | 35 |