Section 195

Subsection 195(2) - Corporation to make payment on account of tax

Cases

Optical Recording Corp. v. The Queen, 86 DTC 6465, [1986] 2 CTC 454 (FCTD), aff'd 87 DTC 5248, [1987] 1 CTC 417

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Locations of other summaries Wordcount
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

WTC Western Technologies Corp. v. MNR, 86 DTC 6027, [1986] 1 CTC 110 (FCTD)

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Subsection 195(5) - Evasion of tax

Administrative Policy

86 C.R. - Q.35

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