Section 304

Subsection 304(5) - When Application to Be Granted

See Also

Bolduc v. The Queen, [2013] GSTC 38, 2013 TCC 77

Subparagraph 304(5)(b)(iv) of the French ETA requires that the person applying for an extension have reasonable grounds to do so. This...

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Tax Topics - Statutory Interpretation - French and English Version narrower English version prevailed 98