In AHMADIYYA ABODE OF PEACE INC. v. The King the question of whether a person can amend a GST/HST return or application that has already been assessed is answered again. Amendments/changes are allowed prior to the assessment but once the assessment has been made and mailed, the only option is to file a Notice of Objection and go through the appeals process which could ultimately lead to the courts. The CRA is a creature of statute and does not divert from what the law says, even where equity might prefer a different outcome. In Justice Rusell’s words:
[47] The Act recognizes that, while allowing for the notice of objection process, there must be finality to the GST/HST PSB rebate assessment process.
[48] In Fanshawe College, Justice Woods observed that in addressing errors underlying PSB rebate assessments, the proper procedure is the filing a notice of objection:
The proper way to adjust for these errors is to object to the assessments for the claim periods in which the errors were made. This was not done and, as the Crown noted in its argument, these assessments are now deemed to be valid by virtue of section 299(3).[3] (underlining added)
[49] Thus, this provision forbids the use of further rebate applications to supposedly amend an earlier rebate application. The “amendment”
here sought is not an amendment but rather a complete substitution of the 2019 application(s) for the 2016 one. They are new applications pertaining to the same transactions – as such forbidden by subsection 262(2).
[50] In closing I briefly address the Minister’s reason for denying the January 11 and 17, 2019 rebate applications as amendments. In my view a rebate application filed prior to passage of the paragraph 259(5)(b) four-year deadline for so filing could incidentally be amended post deadline, although prior to the Minister having assessed in respect of that application. Upon the Minister having assessed, and should a concern exist – it is not the spent rebate application to be addressed but rather, the valid and binding assessment, by way of notice of objection.