Subsection 187(2) - Interest
Cases
Bakorp Management Ltd. v. Canada (National Revenue), 2016 FCA 74
In February 2000, the Minister reassessed the taxpayer for its 1993 and 1995 taxation years, substantially increasing its 1993 Part IV taxes but...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | presumption against double generation of interest refund and reduction of interest payable | 107 |
See Also
Bakorp Management Ltd. v. The Queen, 2015 TCC 36, aff'd supra.
In 2000, the Minister reassessed the taxpayer for 1993 and 1995, substantially increasing its 1993 Part IV taxes but reducing its 1995 Part IV...