Gergely Hegedus, Keith Hennel, "Employer Source Deductions: No Ordinary Tax Debts", Canadian Tax Focus, Vol. 9, No. 4, November 2019, p.5

Summary Under
Tax Topics - Income Tax Act - Section 167 - Subsection 167(5)

Unavailability of one-year extension for CPP or EI assessments of employer (p. 5)

[I]f a taxpayer misses the 90-day deadline to file an appeal to...

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Summary Under
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a)

Minister cannot assess for failure not to withhold (p. 5)

The minister may assess employers for failing to deduct or withhold and remit source...

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