Subsection 300(2)
Administrative Policy
GST/HST Memorandum 31-0, Objections and Appeals, May 2024
The entire audit period generally is covered by a single notice of assessment
4. Under section 300, when an assessment is completed, the Minister shall send a Notice of Assessment to the person assessed. A Notice of Assessment may include multiple reporting periods, transactions, rebates or amounts payable or remittable under Part IX of the ETA. A Notice of Assessment generally will cover an entire audit period.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) | 78 | |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.5) | 101 | |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(3) | 234 |