Words and Phrases - "tax"

74
38
66
45
31
28
15
10
68
2
2
29
48
22
35
75
2
67
72
44
12
8
19
2

Reference re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11

the federal greenhouse gas (GHG) charges are valid under the POGG power and are not taxes

The majority found that the fuel charge and excess emissions charges imposed under the Greenhouse Gas Pollution Pricing Act, Part 5 (the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
tax

19 January 2019 Interpretation 165888

tax does not include tax paid in error

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,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
tax
Locations of other summaries Wordcount
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

GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017

No s. 259 rebate for amounts paid in error

113. Under subsection 261(1), a PSB may receive a rebate if,

  • it paid or remitted an amount as or on...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
tax

Urbandale Realty Corp Ltd. v. The Queen, 97 DTC 5353 (FCTD)

Subsection 18(2) only limited deductions otherwise available and did not establish that property taxes that the taxpayer was unable to deduct...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
tax

Meyer v. The Queen, 2004 DTC 2393, 2004 TCC 199 (Informal Procedure)

The taxpayer, who was a U.S. citizen resident in Canada, did not claim treaty benefits when filing his U.S. return, with the result that his...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
tax
Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 24 overpayment of U.S. tax not U.S. tax 148
Tax Topics - Treaties - Income Tax Conventions - Article 26 85

Yates v. The Queen, 2001 DTC 761 (TCC) (Informal Procedure)

Contributions paid by the taxpayer (a former resident of the U.K. and a dual citizen of Canada and the U.K.) to the U.K. Inland Revenue Department...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
tax

Eurig Estate (Re), [1998] 2 S.C.R. 565

Probate fees imposed by Ontario constituted taxes rather than fees given that they were enforceable by law (there being a practical and legal...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
tax