Section 223

Subsection 223(1)

Cases

MacKinnon v. Canada, 2003 DTC 5271, 2003 FCA 158

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G.R. Block Research & Development (1981) Corp. v. MNR, 87 DTC 5137, [1987] 1 CTC 253 (FCTD)

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In re Athenian Construction Ltd., 81 DTC 5352 (FCTD)

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See Also

Schnier v. Canada (Attorney General), 128 O.R. (3d) 537, 2016 ONCA 5

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Bankruptcy and Insolvency Act - Section 172.1 - Subsection 172.1(8) assessment under appeal is not an “amount payable” and can be classifed as unprovable 268
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) assessed amount under appeal not an amount payable 269

Subsection 223(2) - Certificates

Cases

Kune v. The Queen, 82 DTC 6247, [1982] CTC 300 (FCTD)

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A.G. (Canada) v. Rahey, 81 DTC 5304, [1981] CTC 432 (NSSC)

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The Queen v. Rumball, 81 DTC 5001, [1981] CTC 9 (FCTD)

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A.G. Canada v. Raymond, 80 DTC 6383, [1980] CTC 520 (FCA)

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The Queen v. Parker, 80 DTC 6289 (FCTD)

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Re Taehoon Jung, 77 DTC 5371, [1977] CTC 630 (FCTD)

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The Queen v. Star Treck Holdings Ltd., 77 DTC 5311, [1977] CTC 621 (FCTD)

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Lambert v. The Queen, 76 DTC 6373, [1976] CTC 611 (FCA)

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The Queen v. Lambert, 74 DTC 6368, [1974] CTC 611 (FCTD), aff'd supra.

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(7) 98

Subsection 223(3) - Registration in court

Cases

Dupont Roofing & Sheet Metal Inc. v. Canada (National Revenue), 2011 DTC 5031 [at 5614], 2011 FC 160

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Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 S.C.R. 94

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Words and Phrases
proceedings in respect of

Ross v. The Queen, 2002 DTC 6884 (FCTD)

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Subsection 223(6) - Creation of charge

Articles

Bowman, "Collections under the Income Tax Act", 1990 Conference Report 22

Subsection 223(11.1) - Deemed security

Administrative Policy

24 July 2013 External T.I. 2012-0455801E5 - Trustee in bankruptcy

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