Subsection 195(2) - Corporation to make payment on account of tax
Optical Recording Corp. v. The Queen, 86 DTC 6465,  2 CTC 454 (FCTD), aff'd 87 DTC 5248,  1 CTC 417
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|Tax Topics - General Concepts - Estoppel||101|
|Tax Topics - Income Tax Act - Section 152 - Subsection 152(4)||notice of assessment that did not assess tax that was yet due was a nullity||181|