Section 207.06

Subsection 207.06(1) - Waiver of tax payable

Administrative Policy

30 October 2012 Ontario CTF Roundtable, 2012-0462901C6 - Waiver or Cancellation of Part XI.01 Taxes Payable

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Subsection 207.06(2)

See Also

Hunt v. The Queen, 2018 TCC 193

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.05 - Subsection 207.05(2) discretion under s. 207.06(2) did not render s. 207.05 unconstitutional 357
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 91 - Subsection 91(3) 100% TFSA advantage tax did not infringe provincial property-and-civil-rights power 212
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 53 CRA’s discretion to waive tax does not render the tax unconstitutional 151

Administrative Policy