Search - contravention
Results 1 - 1 of 1 for contravention
Did you mean?convention
PEISC decision
The Queen v. Caseley, 90 DTC 6618, [1991] 1 CTC 211 (P.E.I.S.C.)
Stevenson, J.A. concluded that proceedings under subsection 163(2) of the Income Tax Act should not be characterized as an offence and therefore there was no contravention of section 11. ...