Subsection 242(1) - Cancellation
See Also
Moseley v. The King, 2026 TCC 59 (Informal Procedure)
At the time the appellant acquired a former restaurant (now vacant), he was registered for GST purposes, so that he was not charged GST. The sale...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) - Paragraph 9(2)(a) | s. V-I-9(2) exemption does not apply to a property that was formerly used in commercial activity | 316 |
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) | s. 141.1(3) for greater certainty deemed a former restaurant to continue to be used in commercial activity | 199 |
| Tax Topics - Excise Tax Act - Section 280.1 | retroactive revocation of registration had the effect of eliminating s. 280.1 penalty | 201 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) | CRA direct assessment of a purchaser whose registration was retroactively revoked was valid under s. 296(1)(b) | 215 |
Administrative Policy
GST M 200-8 "Cancellation of Registration"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 271 | 22 |