Subsection 296(2.1) of the Excise Tax Act & Unclaimed GST/HST Rebates
Subsection 296(2.1) of the Excise Tax Act & Unclaimed GST/HST Rebates
Subsection 296(2.1) of the Excise Tax Act, R.S.C., 1985, c. E-15 (“ETA”) allows the Canada Revenue Agency (“CRA”), in certain circumstances, to recognize an eligible GST/HST rebate that was not formally claimed by a...