Subsection 241(1)
Cases
Gerlings v. Canada (Attorney General), 2024 FC 1892
The appellant (“Gerlings”) had been issued an account number, ending in “RT 001”. A CRA letter to Gerlings indicated that the account...
See Also
Asadi v. The King, 2026 TCC 147
After finding that the taxpayer’s sale of the new home, which she had constructed, was the result of an adventure in the nature of trade and a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) | new home was constructed with, at the least, a secondary intention, so that it was acquired as an adventure in the nature of trade | 223 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant | CRA issuance of a registration number to the taxpayer in assessing her for an unreported taxable supply did not entail retroactive registration of her | 356 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | an adventure in the nature of trade did not constitute a business | 168 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Basic Tax Content | commission on sale of property not part of its basic tax content | 53 |
Castro c. Agence du revenu du Québec, 2025 QCCS 3494
The Castros were assessed in 2016 for GST and QST on the fair market value of a property which they had transferred to their unregistered...
Ouazana v. The Queen, 2020 TCC 124 (Informal Procedure)
On February 7, 2014, the appellant made a taxable supply of real property (being the portion of a building that was rented to commercial tenants)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) - Paragraph 221(2)(b) | retroactive registration of purchaser was effective for s. 221(2)(b) purposes | 208 |
Subsection 241(1.5)
Administrative Policy
May 2016 Alberta CPA Roundtable, GST Q.10
CRA has been observed backdating registrations more than 60 days before the date the notice of intent was mailed out, contrary to s. 241(1.5)....
26 February 2015 CBA Roundtable, Q. 23
New ss. 241(1.3) to (1.5) require CRA to give 60 days’ notice before registering a person who has failed to register. How does this affect the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(a) | may assess net tax prior to effective date of registration | 125 |