Tawa Developments Inc. v. The Queen, 2011 DTC 1324 [at at 1837], 2011 TCC 440 -- summary under Subsection 129(3)

Summary Under
Tax Topics - Income Tax Act - Section 129 - Subsection 129(3)
refundable dividend tax on hand not extinguished by three-year limitations period on dividend refund

The taxpayer failed to apply for its dividend refund for a taxation year within the three year time-limit, and its dividend refund that year was...

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Words and Phrases
refund