Section 222

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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Markevich v. Canada, 2001 DTC 5305, 2001 FCA 144

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Locations of other summaries Wordcount
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
Tax Topics - General Concepts - Evidence 51

DiLorenzo v. The Queen, 82 DTC 6085, [1982] CTC 151 (FCTD)

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Administrative Policy

91 C.R. - Q.63

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91 C.R. - Q.62

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Subsection 222(1)

Tax debt

Cases

Bechthold Resources Ltd. v. MNR, 86 DTC 6065, [1986] 1 CTC 195 (FCTD)

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The Queen v. Sands Motor Hotel Ltd., 84 DTC 6464, [1984] CTC 612 (Sask QB)

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The Queen v. Simard-Beaudry, 71 DTC 5511 (FCTD)

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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
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) 39

Subsection 222(2)

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

Subsection 222(3) - No actions after limitation period

Administrative Policy

23 June 2014 Internal T.I. 2013-0501521I7 - Collection Limitation Period

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Subsection 222(4) - Limitation period

Cases

Collins v. Canada (Customs and Revenue Agency), 2005 FC 1431

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