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)
In re Athenian Construction Ltd., 81 DTC 5352 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Court Rules - Rule 324 | 22 |
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)
A.G. (Canada) v. Rahey, 81 DTC 5304, [1981] CTC 432 (NSSC)
The Queen v. Rumball, 81 DTC 5001, [1981] CTC 9 (FCTD)
A.G. Canada v. Raymond, 80 DTC 6383, [1980] CTC 520 (FCA)
The Queen v. Parker, 80 DTC 6289 (FCTD)
Re Taehoon Jung, 77 DTC 5371, [1977] CTC 630 (FCTD)
The Queen v. Star Treck Holdings Ltd., 77 DTC 5311, [1977] CTC 621 (FCTD)
Lambert v. The Queen, 76 DTC 6373, [1976] CTC 611 (FCA)
The Queen v. Lambert, 74 DTC 6368, [1974] CTC 611 (FCTD), aff'd supra.
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| Locations of other summaries | Wordcount | |
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| 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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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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 128 - Subsection 128(1) | 37 |