Two recent cases consider the meaning of “all due dispatch” as the phrase applies to the time the CRA can take to pay refunds of net GST. In both cases, the courts refused to second-guess the CRA decision to withhold a refund pending the completion of an audit.
Rebecca D. Loo and Robert G. Kreklewetz “How Long Can the CRA Hold Your Net Tax Refund?” Tax for the Owner-Manager 21:1 (January 2021)
