Cases
Doig v. Canada, 2011 DTC5064 [at 5725], 2011 FC 371
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Laches | 103 |
Boucher v. Canada, 2004 DTC 6085, 2004 FCA 47
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 62 |
Markevich v. Canada, 2001 DTC 5305, 2001 FCA 144
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|---|---|---|
| Tax Topics - Statutory Interpretation - Absurdities | 106 |
Frankel v. The Queen, 84 DTC 6220, [1984] CTC 259 (FCTD)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Evidence | 51 |
Administrative Policy
91 C.R. - Q.63
Subsection 222(1)
Tax debt
Cases
Bechthold Resources Ltd. v. MNR, 86 DTC 6065, [1986] 1 CTC 195 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 29 | 43 |
The Queen v. Sands Motor Hotel Ltd., 84 DTC 6464, [1984] CTC 612 (Sask QB)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 238 | 18 |
Articles
Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709:
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 39 |
Subsection 222(2)
Administrative Policy
Coronavirus disease (COVID-19): Collections, audits, and appeals 19 March 2020 CRA Webpage
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | 200 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | with COVID-19, CRA has suspended: dealing with Objections; and audits where statute-barring is not imminent | 137 |
Articles
Marie-Andrée Beaudry, Dean Kraus, "Selected Income Tax Considerations in the Court-Approved Debt Restructurings and Liquidations", 2015 Annual CTF Conference paper
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Words and Phrases
proceeding