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Appeal dismissed; late-filed GST/HST rebate applications cannot amend a prior application after a valid assessment.
The appellant, a non-profit housing project, appealed two assessments under the Excise Tax Act that assessed as nil two GST/HST Public Service Bodies' rebate applications filed on January 11, 2019.
The appellant argued these applications were amendments to an earlier application filed on June 23, 2016, which had been assessed as nil because it identified an incorrect claim period.
The Tax Court of Canada dismissed the appeal, holding that the July 20, 2016 assessment was valid and binding because no notice of objection was filed.
The court found that the Act does not permit amending a spent rebate application to bypass the notice of objection process, and the 2019 applications were filed beyond the four-year limitation period.
