Section 280.1 Penalties and Subsection 296(2.1) Allowance of Unclaimed Rebates
Section 280.1 Penalties and Subsection 296(2.1) - Allowance of Unclaimed Rebates
Section 280.1 of the Excise Tax Act, R.S.C., 1985, c. E-15 (“ETA”) imposes a penalty when a person fails to file a Part IX return (GST/HST net tax return) by the applicable deadline. The penalty consists of two components:an...
Director’s Liability: Madison v. Canada, 2012 FCA 80 & Canada v. Colitto, 2020 FCA 70
Director's Liability: Madison v. Canada, 2012 FCA 80 & Canada v. Colitto, 2020 FCA 70
When a corporation fails to remit trust amounts such as payroll source deductions, the Canada Revenue Agency’s (“CRA”) recovery options do not end with the company itself. For example, according to section 227.1 of the...
Canada v. Quebecor Inc., 2025 FCA 207
Canada v. Quebecor Inc., 2025 FCA 207
In Canada v. Quebecor Inc., 2025 FCA 207, the Federal Court of Appeal (“Court”) rejected the Appellant’s argument that the general anti-avoidance rule (“GAAR”) applied to a series of transactions undertaken to consolidate capital losses within a related corporate group. The decision...
Canada v. Loewen (F.C.A.), 2004 FCA 146, [2004] 4 FCR 3
Canada v. Loewen (F.C.A.), 2004 FCA 146, 4 FCR 3
Can the Canada Revenue Agency (“CRA”), after the expiry of the reassessment period, defend an assessment by relying on a new legal argument or additional facts that were not part of the CRA’s original assumptions, without effectively making a new...