Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure) -- summary under Subsection 280(1)

Summary Under
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1)
due diligence defence to the imposition of interest is available

CRA had assessed the taxpayer for interest under ETA s. 280 for his failure to file returns for what had now been found by Smith J to be a taxable...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
due diligence
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Practitioner Quebec psychotherapist was not a member of the psychologists’ profession 302