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Missed A GST/HST Rebate Deadline?
The Tax Court of Canada has ruled that subsection 296(2.1) of the Excise Tax Act cannot rescue late-filed GST/HST rebate claims, potentially leading to unjust enrichment of the Canada Revenue Agency. This decision in Heritage Square Retirement raises critical questions about whether taxpayers who miss the two-year limitation period can rely on relieving provisions during audits to recover taxes paid in error.
Millar Kreklewetz