Subsection 317(3) - Garnishment
Cases
Coopers & Lybrand Ltd. v. Bank of Montreal, [1993] GSTC 36 (Nfld. S.C.T.D.)
Garnishment demands issued under s. 317(3) to account debtors of a corporation ("Lundrigans") were effective notwithstanding the prohibition on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 299 - Subsection 299(2) | assessment not a proceeding | 177 |
Canada Trustco Mortgage Corp. v. Port O'Call Hotel Inc., [1993] 1 WWR 639 (Alta. Q.B.)
The exception in s. 317(3) for the priority provisions of the Bankruptcy Act did not give secured creditors priority over Revenue Canada because...
Administrative Policy
25 February 2016 CBA Roundtable, Q. 4
Where an account debtor receives a Direction to Pay under s. 317 respecting the GST/HST indebtedness of a registrant that had made the related...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 224 - Subsection 224(1) | provincial garnishment limits not followed except in Quebec | 132 |
| Tax Topics - Income Tax Act - Section 224 - Subsection 224(1) | provincial garnishment limits not followed |