Section 189

Subsection 189(1) - Tax regarding non-qualified investment

Administrative Policy

28 July 1992 Memorandum 921859 (April 1993 Access Letter, p. 151, ¶C180-136)

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Subsection 189(3) - Share deemed to be debt

Administrative Policy

9 May 1994 T.I. 940710 (C.T.O. "Liability for Part V Tax")

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28 January 1994 T.I. 940144 (C.T.O. "Private Foundations")

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June 1990 Meeting of Alberta Institute of Chartered Accountants (November 1990 Access Letter, ¶1499, Q. 3)

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Subsection 189(6) - Taxpayer to file return and pay tax

Administrative Policy

25 August 1994 Memorandum 942175 (C.T.O. "Penalty - Failure to File T2140")

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Subsection 189(7) - Minister may assess

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 172 - Subsection 172(3) - Paragraph 172(3)(a.1) no implied procedural rules in s. 172(3)(a.1) 137