Dentist’s HST Paid In Error Not Recoverable

Under subsection 261(3) of the Excise Tax Act (ETA), a rebate shall not be paid unless an application for the rebate is made within two year after the amount was paid or remitted by the person. In Al-Rubaiy v. The Queen (2020 TCC 34), the court denied the taxpayers application for a rebate of GST/HST paid in error on the
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