Subsection 220(1) - Minister’s duty
Cases
The Queen v. Optical Recording Laboratories Inc., 90 DTC 6647 (FCA)
The Minister has the power to enter into arrangements to give a taxpayer time for the payment of taxes which are currently due or, in this case,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Federal - Federal Court Act - Section 29 | 107 | |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | 65 |
See Also
R. v. I.R.C., Ex parte Preston, [1984] BTC 353 (C.A.)
"Although the Inland Revenue have a duty 'to collect and cause to be collected every part of inland revenue ... .' ... . they have a wide...
Subsection 220(2.1) - Waiver of filing of documents
Cases
ConocoPhillips Canada Resources Corp. v. Canada (National Revenue), 2016 DTC 5016 [at 6588], 2016 FC 98
The taxpayer (“ConocoPhillips”) claimed that it did not learn about a reassessment of its 2000 taxation year (which nullified a previous...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | Minister can consider reassessment without Notice of Objection | 216 |
| Tax Topics - Statutory Interpretation - French and English Version | ambiguity in French version resolved through English version | 222 |
Bul River Mineral Corporation Ltd. v. Canada (Minister of National Revenue), 2006 DTC 6048, 2006 FC 41
S. 47(1) of the Income Tax Act (BC) provided that s. 220(2.1) of the Act applied for the purposes of the former Act. The Minister was not...
Administrative Policy
9 July 2015 External T.I. 2013-0475421E5 - Section 94.2
Where s. 94.2(2) deems a non-resident unit trust whose units are majority-owned by an investment dealer, or other taxpayer subject to the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 233.5 | potential relief from penalties where insufficient data for computing FAPI | 195 |
| Tax Topics - Income Tax Act - Section 94.2 | deemed CFA unit trust sub of a FI subject to mark-to-market rules | 178 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(f.14) | no stated accommodation for using proxy method where data unavailable | 289 |
25 April 2014 Internal T.I. 2014-0521541I7 - Requirement for Crown corporations to file T2
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(a) | Crown corporations T2 exemption | 0 |
8 October 2008 Internal T.I. 2008-0269581I7 - statute-barred refund
The corporate taxpayer requested that CRA exercise its discretion under s. 220(2.1) or 220(3) to refund an overpayment where the taxpayer had not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1.5) | "may" establishes CRA discretion | 128 |
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) | request to extend filing deadline or re-appropriate | 106 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) | request to extend filing deadline | 70 |
| Tax Topics - Income Tax Act - Section 221.2 - Subsection 221.2(1) | request to re-appropriate | 88 |
Subsection 220(3) - Extensions for returns
Cases
Kutlu v. Canada, 2013 DTC 5137 [at 6239]
The Minister had previously accepted the taxpayers' late-filed elections under s. 216(4). The taxpayers had believed they were entitled to file...
Administrative Policy
8 October 2008 Internal T.I. 2008-0269581I7 - statute-barred refund
The corporate taxpayer requested that CRA exercise its discretion under s. 220(2.1) or 220(3) to refund an overpayment where the taxpayer had not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1.5) | "may" establishes CRA discretion | 128 |
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) | request to extend filing deadline or re-appropriate | 106 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) | request to extend filing deadline | 70 |
| Tax Topics - Income Tax Act - Section 221.2 - Subsection 221.2(1) | request to re-appropriate | 88 |
12 July 2013 Internal T.I. 2013-0487181I7 - Extension of the reassessment period
The corporate taxpayer failed to file a tax return and the CRA subsequently issued an "arbitrary assessment" pursuant to s. 152(7). The taxpayer...
Subsection 220(3.1) - Waiver of penalty or interest
Cases
Muir v. Canada (National Revenue), 2016 FC 362
In dismissing an application for judicial review of a CRA decision not to grant interest or penalty relief for an assessment of a year for which...
Kotel v. Canada (Attorney General), 2013 DTC 5166 [at 6421], 2013 FC 1015
McVeigh found that it was reasonable for the Minister find that the taxpayer did not have financial hardship. His net worth was $295,000...
Suissa v. Canada (Attorney General), 2013 DTC 5158 [at 6383], 2013 FC 897
The taxpayers were six family members, each of whom owned a small percentage of some properties in Canada, which were sold at a loss over two...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) | penalties on six family members were reasonable but probably unjust | 200 |
Cogesco Services Limited v. Canada (Attorney General), 2014 DTC 5026 [at 6661], 2013 FC 1238
The taxpayer, which was a non-resident corporation that had no liability for tax as a result of losses, was assessed for $15,000 of penalties...
Canada v. Guindon, 2013 DTC 5133 [at 6117], 2013 FCA 153, aff'd supra
The taxpayer provided grossly negligent opinions on a charitable donation scheme (which unbeknownst to her was a scam) and signed charitable...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Constitution Act, 1982 - Section 11 | 182 | |
| Tax Topics - Other Legislation - Constitution Act, 1982 - Section 12 | 95 | |
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(5) | 252 |
NRT Technology Corp v. Canada (Attorney General), 2013 DTC 5056 [at 5816], 2013 FC 200
The taxpayer failed to withhold income tax on a bonus it paid to its president, but caught the error 11 days later without any CRA involvement. ...
3563537 Canada inc. v. Canada Revenue Agency, 2013 DTC 5025 [at 5622], 2012 FC 1290
The taxpayer's voting shares were held mainly by a pair of business associates ("Ouimet and O'Neill"). O'Neill was responsible for preparing the...
T & S First Choice Renovations Limited v. Canada Revenue Agency, 2012 DTC 5152 [at 7377], 2012 FC 1146
The taxpayer appealed the Minister's decision to deny relief of interest on corporate tax, payroll deductions, and GST accounts. Phelan J. stated...
Taylor v. Canada (National Revenue), 2012 DTC 5141 [at 7315], 2012 FC 994
In a previous hearing, the Federal Court ordered a redetermination of taxpayer's application for s. 220(3.1) relief. Martineau J. affirmed the...
Mytting v. Canada (National Revenue), 2012 DTC 5084 [at 6996], 2012 FC 465
The taxpayer had accumulated interest from a tax debt in a prior taxation year. He applied for relief from the interest on the basis that the...
Spence v. Canada Revenue Agency, 2012 DTC 5061 [at 6872], 2012 FCA 58
The taxpayer reported $22,000 of income when his income was in fact $60,000. The Court affirmed that the Minister's decision not to waive the...
Toastmaster Inc. v. Canada (National Revenue), 2012 DTC 5008 [at 6555], 2011 FC 1309, aff'd 2013 DTC 5017 [at 5601], 2012 FCA 317
The taxpayer was a U.S. resident which operated in Canada from 1999 to 2008, under the misapprehension that it did not have a permanent...
Stemijon Investments Ltd. v. Canada (Attorney General), 2011 DTC 5169 [at 6250], 2011 FCA 299
The taxpayers had the same financial representative, who failed to file foreign property ownership form T1135 for several taxation years, even...
Bozzer v. Canada, 2011 DTC 5106 [at 5922], 2011 FCA 186
The trial judge found that the "taxation year" referred to in s. 220(3.1) is the year of assessment of the related tax debt and not the year in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Vested Rights | 114 |
Jaka Holdings Ltd. v. Canada Revenue Agency, 2011 DTC 5081 [at 5831], 2011 FC 518
Heneghan J. found that a decision from a second-level CRA review of the taxpayer's request to waive interest and penalties breached the taxpayer's...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(1) | 66 |
Bozzer v. Canada, 2010 DTC 5025 [at 6612], 2010 FC 139, rev'd 2011 DTC 5106 [at 5922], 2011 FCA 186
The taxpayer argued that the 10-year limitation period in s. 220(3.1) commences with each year in which interest accrues, rather than the year of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | 33 | |
| Tax Topics - Statutory Interpretation - Consistency | 299 |
Canada Revenue Agency v. Telfer, 2009 DTC 5697, 2009 FCA 23
Following the filing of notices of objection by the taxpayer respecting the denial of the deduction of limited partnership losses, the Minister...
Vitellaro v. Canada (Customs and Revenue Agency), 2005 DTC 5275, 2005 FCA 166
After the Minister refused to waive interest and penalties in an application based on financial hardship, the matter was referred back to the...
Johnston v. The Queen, 2003 DTC 5494 (FCA)
The decision of the Minister to deny an application for cancellation of interest was remitted to the Minister for reconsideration given that the...
Montgomery v. MNR, 94 DTC 6367 (FCTD), aff'd 95 DTC 5032 (FCA)
S.127(5) of S.C. 1993, c. 24, which effectively provides that s. 220(3.1) "applies to the 1985 and subsequent taxation years" indicates that s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Transitional Provisions | 113 |
Hillier v. Attorney General of Canada, 2000 DTC 6627 (FCTD)
The time taken to complete the initial reassessment of the taxpayer (from January 1994 to the spring of 1995) was not unreasonable given that the...
See Also
Canada (National Revenue) v. Sifto Canada Corp., 2014 DTC 5083 [at 7090], 2014 FCA 140
The taxpayer's Federal Court motion alleged that the Minister had accepted disclosures made by it respecting the transfer prices of rock salt it...
Knight v. The Queen, 2012 DTC 1144 [at 3300], 2012 TCC 118 (Informal Procedure)
Jorré J. found that the taxpayer, having no reasonable excuse for his failure to report over $40,000 in salary and severance pay, being nearly...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(1) | penalties would have been less for more blameworthy conduct | 185 |
Sherry v. Canada (National Revenue), 2011 DTC 5168 [at 6247], 2011 FC 1208
Simpson J. found that the Minister's decision to deny relief was not given with adequate reasons, but the taxpayer could not establish that it was...
Meier v. Canada Revenue Agency, 2011 DTC 5127 [at 6071], 2011 FC 840
Simpson J. granted the taxpayer's appeal for interest relief. The taxpayer, a single mother of three, had an annual income of $11,654. She was...
Yachimec v. Canada (National Revenue), 2011 DTC 5014 [at 5575], 2010 FC 1333
The taxpayer suffered a brain injury in a vehicle collision, causing him to eventually develop paranoid delusions, including the delusion that the...
Fleet v. Canada (Attorney General), 2010 DTC 5094 [at 6912], 2010 FC 609
An application for judicial review of a decision of the Minister to not waive interest and penalties on tax payable by the taxpayer as a result of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 57 |
Cayer v. Canada Revenue Agency, 2009 DTC 5191 [at 6278], 2009 FC 1195
The CRA, after granting a previous request of the taxpayer for interest relief in respect of some of the taxation years in question, declined to...
Iszcenko v. The Queen, 2009 DTC 794, 2009 TCC 229 (Informal Procedure)
Hogan, J. recommended (para. 13) that the Minister waive a penalty under s. 163(1) given that the non-reporting of dividend income received by the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(1) | 82 |
Laflamme v. Canada (National Revenue), 2010 DTC 5070 [at 6794], 2008 FC 1403
The taxpayer lost three family members, including her husband, in the course of a few years, her tax accountant died of cancer, her son became...
Comeau v. CCRA, 2008 DTC 6248, 2005 DTC 5489
The trial judge had applied a standard of patent unreasonableness in reviewing a decision of the Agency not to cancel interest, whereas it was...
Bremer v. Canada (Attorney General), 2006 DTC 6125, 2006 FC 91
After indicating (following Lanno v. The Queen, 2005 DTC 5245, 2005 FCA 153) that the applicable standard of review was one of reasonableness,...
Lund v. Canada (Attorney General), 2006 DTC 6367, 2006 FC 640
The individual responsibility for a fairness review had done very little independent review of the evidence and had relied heavily on what was...
Cole v. Canada (Attorney General), 2005 DTC 5667, 2005 FC 1445
Assessments of the taxpayer's 1987 and 1988 taxation years was delayed by the Minister because of appeal proceedings of a procedural nature...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | 82 |
Babin v. Canada (Customs and Revenue Agency), 2005 DTC 5414, 2005 FC 972
Before dismissing an application for judicial review of a decision of the CCRA not to waive interest and penalties in respect of the failure of...
Karia v. Canada (Minister of National Revenue), 2005 DTC 5282, 2005 FC 639
On the basis of a "no-names" disclosure on behalf of the taxpayers that they had unreported income and that the individual taxpayer had been...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 86 |
HealthSmith Medical Inc. v. Canada (Minister of National Revenue), 2005 DTC 5138, 2005 FC 239
The Minister had not acted unreasonably in refusing an application for waiver of interest and penalties on the basis of financial hardship, on the...
Galetzka v. Canada (Minister of Customs and Revenue), 2004 DTC 6472, 2004 FC 672
The taxpayer lived separate and apart from her husband under the same roof for economic reasons, her estranged husband did not give her any money...
Vitellaro v. Canada (Customs and Revenue Agency), 2004 DTC 6362, 2004 FC 561
Before finding that a decision of the Minister not to waive interest and penalties on unpaid GST and income tax of the taxpayers did not breach a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(1) | 67 |
Miller v. Canada(Customs & Revenue Agency), 2004 DTC 6057, 2004 FC 46
The Minister's decision not to waive penalties for the late filing of a return was remitted for redetermination given that such decision did not...
Heels v. Canada (Attorney General), 2003 DTC 5712, 2003 FC 1346 (FCTD)
The Minister's decision not to grant relief from interest and penalties for the late filing of returns was not patently unreasonable given that...
Maarsman v. Canada (Customs and Revenue Agency), 2003 DTC 5677, 2003 FC 1234
The decision of the Minister not to cancel interest and penalties was referred back to CCRA for reconsideration based on there having been a...
Brickenden v. CCRA, 2003 DTC 5559 (FCTD)
The decision of a committee not to grant administrative relief was based on incomplete and incorrect information, and overruled the finding of the...
Chriscon Investments Ltd. v. Attorney General of Canada, 2003 DTC 5332 (FCTD)
The taxpayer agreed to a reassessment of its taxes that disallowed a deduction of $170,000 but offset the resulting income inclusion through the...
Netupsky v. The Queen, 2003 DTC 5324 (FCTD)
The taxpayer's application for relief based on his being "de facto bankrupt" was rejected by a CCRA officer who did not have appropriate delegated...
Robertson v. MNR, 2003 DTC 5068 (FCTD)
The taxpayer applied for waiver of a penalty for filing one of his returns a year late and of interest on the basis of the financial difficulties...
Metro-Can Construction Ltd. v. The Queen, 2002 DTC 7528 (FCTD)
In response to an argument that there were large gaps in the timeline between the time of the initial reassessment in 1993 and the final decision...
Salomon v. Deputy Attorney General of Canada, 2002 DTC 7525 (FCTD)
After being informed of the impact of the taxpayer's disbarment and criminal conviction on his daily living and responsibilities, the CCRA had...
Chapman v. MNR, 2002 DTC 2148 (FCTD)
An application for judicial review, of a decision to waive only a portion of the interest and penalties applicable to personal income tax...
Cheng v. The Queen, 2001 DTC 5575 (FCTD)
Gibson J. applied (at p. 5579) "a standard of review of patent unreasonableness" in dismissing an application for review of an adverse decision of...
Robertson v. MNR, 2001 DTC 5465 (FCTD)
In considering the applicant's application for waiver of interest and penalties, the Department breached its internal guidelines by having the...
Moffett Estate v. MNR, 2001 DTC 5284 (FCTD)
In dismissing an application of the taxpayers for judicial review of a decision to refuse their application for waiver of interest, Heneghan J....
Bilida v. MNR, 97 DTC 5041 (FCTD)
The Minister was directed to reconsider the request of the taxpayer for waiver of interest given that no consideration had been given to: her to...
Catahan v. MNR, 95 DTC 5496 (FCTD)
An alleged agreement of a collections officer that interest would be waived if the taxpayer paid the taxes payable by him, would not have been...
Kaiser v. The Queen, 95 DTC 5187 (FCTD)
Rouleau J. declined to set aside the decision of the Minister refusing to grant relief under s. 220(3.1) given the absence of bad faith on the...
Guimont v. MNR, 94 DTC 6227 (FCTD)
In dismissing the taxpayer's application to set aside a decision of the Chief of Appeals to vacate part only, and not entirely, interest on the...
Towers v. The Queen, 94 DTC 6118 (FCTD)
As a result of the fraud of his accountant, the taxpayer was induced to make tax shelter investments and to deduct what proved to be non-existent...
Floyd Estate v. MNR, 93 DTC 5499 (FCTD)
In finding that the Minister had not acted unfairly in refusing to waive interest that arose as a result of a clerical error of the taxpayer,...
Administrative Policy
10 June 2016 STEP Roundtable Q. 6, 2016-0641461C6 - Trust Instalment Requirements
After a review announced two years ago (see 2014-0526591C6), CRA indicated that its policy of not assessing penalties and interest where an inter...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 156 - Subsection 156(1) | inter vivos trusts not assessed interest for inadequate instalment payments | 71 |
9 October 2015 APFF Financial Strategies and Financial Instruments Roundtable Q. 4, 2015-0588971C6 F - T1135 and voluntary disclosure
Where there has been a voluntary disclosure for failure of the taxpayer to file T1135s for the past, say, 15 years, the current practice of CRA is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) | CRA is studying whether the $2,500 penalty for late T1135 filings applies automatically | 71 |
14 July 2014 Internal T.I. 2014-0537701I7 F - Voluntary disclosure - T1134 and FAPI
Representatives of a taxpayer initiated a voluntary disclosure for a taxpayer who had not filed T1134s and who had failed to report foreign...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | penalties for failure to file T1134s | 139 |
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(10) | penalties for failure to file T1134s | 134 |
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) | penalties for failure to file T1134s | 134 |
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2.4) | penalties for failure to file T1134s | 134 |
16 June 2014 STEP Roundtable, 2014-0523021C6 - Multiple assessments - STEP Q19
CRA reassesses each transaction in a series of transactions independently of each other, resulting in larger total assessments than could be...
16 June 2014 STEP Roundtable, 2014-0530571C6 - Voluntary Disclosures - Q13
How is Bozzer v. The QueenI, 2011 FCA 186, affecting voluntary disclosures that exceed ten years? CRA stated:
Voluntary disclosures that cover...
18 September 2013 Internal T.I. 2013-0487871I7 - Filing Due Date for Elections
Regarding elections that are required to be filed with the taxpayer's return, CRA noted that Rezek established that "where an election is required...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) | 233 |
30 October 2012 Ontario CTF Roundtable, 2012-0462921C6 - Ontario CTF - 163(1) Penalty
The potential of s. 220(3.1) penalties to drastically and unfairly exceed s. 163 penalties (discussed in Knight, for example) has been brought to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(1) | 100 |
3 June 2011 STEP Roundtable Q. 14, 2011-0401921C6 - 2011 STEP Conference - Q14 - Voluntary Disclosure
The questioner pointed out under the 10-year limitations period for the Voluntary Disclosure Program, a participating individual with unreported...
IC00-1R3 "Voluntary Disclosures Program" March 21, 2013
Penalty Relief
11. If the CRA accepts a disclosure as having met the conditions set out in this policy, it will be considered a valid disclosure...
10 November 1994 Memorandum 942144 (C.T.O. "Reassessment to Reduce Penalty under Fairness Legislation")
A taxpayer cannot file a notice of objection to a reassessment made pursuant to s. 220(3.1), even if such reassessment was made within the normal...
Halifax Round Table, February 1994, Q. 14
The fairness legislation regarding the waiver or cancellation of interest and penalties is independent of whether those amounts have as yet been...
IC 92-2 "Guidelines for the Cancellation and Waiver of Interest and Penalties"
Articles
Brooke Sittler, "Review of Penalty and Interest Relief Requests Under the Income Tax Act", draft 2015 CTF Annual Conference paper
General reasonableness standard (p. 6)
In general, the standard of review that the reviewing court will apply to the Minister's decision on an...
Ryan Rabinovitch, Angelo Discepola, "Solving Sales Tax Non-compliance Through the Canadian Voluntary Disclosure Program"
Although CRA can go back more than four years where there has been a neglectful misrepresentation etc., “in practice, however, the CRA will (by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(1) | 380 |
Michael H. Lubetsky, "Interest Relief under the Federal and Provincial Regimes", Tax Litigation (Federated Press), Vol. XX, No. 1, 2015, p. 1182
No federal interest relief where delayed loss carry-back (p. 1184)
. . . One particularly pernicious question relating to interest relief under...
Esmail Bharwani, "Voluntary Disclosures", CGA Magazine, March – April, 2014, p. 48.
Confidentiality
No solicitor-client privilege exists between a client and a non-lawyer professional, so a non-lawyer remains exposed to CRA's...
David H. Sohmer, "Taxpayers May Be Penalized for Failing to Obtain a Second Opinion (Seriously!)", The Canadian Taxpayer, Vol. xxxiii No. 24, December 2011, p. 185: critique of Stemijon case.
Arthur Drache, "Sherman Letter To Finance Banks Case For 10-Year Rule Change", The Canadian Taxpayer, 3 March, 2009, VOL. XXXI, No. 5, p. 33.
Barbara Dombek, Shashi Fernando-Eden, "The ABCs of the VDP", CA Magazine, April 2003, p. 32: discussion of federal and provincial administrative positions on voluntary disclosure.
Landay, "How Fair is the Fairness Package?", Tax Profile, November 1994, p. 169: Includes a description of 12 successful and unsuccessful submissions that have been made under the fairness package to Revenue Canada.
Skulski, "Tax Collection in Recessionary Times", 1992 Conference Report, c.8
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) | 16 | |
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(5) | 16 |
Beith, "Fairness Package", 1992 Conference Report, c.7.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | 0 |
Subsection 220(3.2) - Late, amended or revoked elections
Cases
McNabb Family Trust v. The Queen, 98 DTC 6001 (FCA)
In reversing a refusal of the Motions Judge to extend the time for bringing an application to review a decision of the Minister not to extend the...
Administrative Policy
21 April 2015 Internal T.I. 2014-0560811I7 - FACL carryback Surplus & PAS election
A Reg. 5901(2)(b) election, to have a dividend treated as paid out of pre-acquisition surplus, must be made by the filing-due date for the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5901 - Subsection 5901(2) - Paragraph 5901(2)(b) | no relief for late-filed Reg. 5901(2)(b) election | 172 |
| Tax Topics - Income Tax Regulations - Regulation 5903.1 - Subsection 5903.1(1) | FACL carryback from transitional year | 154 |
| Tax Topics - Income Tax Regulations - Regulation 5907 - Subsection 5907(1) - Net Earnings | surplus pools are not to be retroactively adjusted for a FACL carryback | 171 |
| Tax Topics - Income Tax Regulations - Regulation 600 | no relief for late-filed Reg. 5901(2)(b) election | 54 |
22 August 2014 External T.I. 2014-0541171E5 - Late 45(2) Election filed by executer
Mr. A rented out his home during his final years in a nursing home. Would CRA accept from his executor a late-filed s. 45(2) election for the home...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 45 - Subsection 45(2) | late s. 45(2) election filed by executor | 94 |
18 February 1999 T.I. 982563
The comments in IT-378R, that the validity of an election may not be denied by a taxpayer once it is accepted by the Department, is applicable to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Rectification & Rescission | 32 |
Subsection 220(3.5) - Penalty for late filed, amended or revoked elections
Administrative Policy
9 November 2012 CTF Atlantic Roundtable, 2012-0465981C6 - CTF Atlantic - Filing Electronically
When a tax return is filed electronically, how can the taxpayer satisfy a requirement to "elect in the return" (see s. 50(1)) or "by letter...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 50 - Subsection 50(1) | 166 | |
| Tax Topics - Income Tax Regulations - Regulation 1101 - Subsection 1101(5b.1) | 166 |
Subsection 220(4.5) - Security for departure tax
Administrative Policy
18 October 2016 External T.I. 2015-0608051E5 F - Emigration of a trust
May a trust that ceases to be resident in Canada make an election under s. 220(4.5) and, if so, can CRA extend the time for making such election...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | Fundy Settlement test may differ from residence of trustees | 86 |
5 October 2012 APFF Roundtable, 2012-0454231C6 F - Garantie pour impôt de départ
In Scenario A the emigrating individual holds 100 Class A shares of a Canadian-controlled private corporation with a fair market value of $5M, and...