Section 318

Cases

Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Companies' Creditors Arrangement Act - Section 21 CRA precluded from setting off assessed amount for pre-CCAA filing periods against post CCAA ITC claims of taxpayer 284
Tax Topics - Excise Tax Act - Section 299 - Subsection 299(3) no presumption of validity in CCAA proceedings 119
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) no presumed validity in CCAA proceedings 87

Look Communications Inc. (Re), 2006 GSTC 122, 2005 CanLII 63800 (Ont SC)

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Administrative Policy

TIB B-100 "Standardized Accounting" November 2007

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13 May 1997 Interpretation HQR0000255

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26 April 1994 Interpretation File No.11750-3

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