Section 172

Subsection 172(1)

Cases

The Queen v. Lehndorff Realty Developments Ltd., 86 DTC 6610, [1987] 1 CTC 42 (FCTD)

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Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD)

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Stubart Investments Ltd. v. The Queen, 81 DTC 5120, [1981] CTC 168 (FCA), rev'd 84 DTC 6305, [1984] CTC 294, [1984] 1 S.C.R. 536

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The Queen v. Lavers, 78 D.T.C 6230, [1978] CTC 341 (FCTD)

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Gillis v. The Queen, 78 DTC 6103, [1978] CTC 44 (FCTD)

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The Queen v. Gary Bowl Ltd., 74 DTC 6401, [1974] C.T.C 457 (FCA)

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Subsection 172(2)

Cases

Lornex Mining Corp. Ltd. v. MNR, 88 DTC 6399, [1988] 2 CTC 195 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 36

The Queen v. Bowater Mersey Paper Co. Ltd., 87 DTC 5382, [1987] 2 CTC 159 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 129

Gibbs v. MNR, 84 D.TC. 6418, [1984] CTC 434 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 37

MNR v. Parsons and Flemming, 84 DTC 6345, [1984] CTC 352 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 48

Millers Credit Jewellers Ltd. v. The Queen, 84 DTC 6205, [1984] CTC 218 (FCTD)

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Midwest Oil Production Ltd. v. The Queen, 82 DTC 6092, [1982] CTC 107 (FCTD), aff'd 83 DTC 5304, [1983] CTC 338 (FCA)

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MacIsaac v. The Queen, 83 DTC 5258, [1983] CTC 213 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 86

Kingsdale Securities Co. Ltd. v. The Queen, 74 DTC 6674, [1975] CTC 10 (FCA)

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Subsection 172(3) - Appeal from refusal to register, revocation of registration, etc.

Paragraph 172(3)(a)

Cases

United Scottish Cultural Society v. Canada (Customs and Revenue Agency), 2004 DTC 6660, 2004 FCA 324

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Scarborough Community Legal Services v. The Queen, 85 DTC 5102, [1985] 1 CTC 98 (FCA)

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Renaissance International v. MNR, 83 DTC 5024, [1982] CTC 393 (FCA)

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Paragraph 172(3)(a.1)

Cases

Humane Society of Canada for the Protection of Animals and the Environment v. Canada (National Revenue), 2015 FCA 178

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) personal expenses were intermingled in accounting records 212
Tax Topics - Income Tax Act - Section 189 - Subsection 189(7) availability of s. 188.1(4) penalty did not preclude deregistration 84