Section 223

Subsection 223(1)

Cases

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

Certificates filed by the Crown in the Federal Court pursuant to s. 223(3) of the Act had the effect of renewing the limitation period with...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

"[T]he liability to pay tax under the Income Tax Act arises before any assessment has been made" and "under the Act, the Minister is entitled to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

It is inaccurate to recite a style of cause between Her Majesty the Queen, as plaintiff, and named persons as defendants, in an application for an...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

See Also

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

S. 172.1 of the Bankruptcy and Insolvency Act provided more onerous conditions for the discharge of an individual from bankruptcy where a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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 294
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) assessed amount under appeal not an amount payable 297

Subsection 223(2) - Certificates

Cases

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

Shortly after the filing of a certificate by the Minister, the applicant, who alleged that he was not a resident of Canada for the taxation years...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

An application by the Crown to have an equitable receiver appointed was granted, after having regard to "the byzantine complexity of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

The only instance where a stay of execution of judgment obtained on the filing of a s. 223 certificate "will be granted is where seizure has been...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

A.G. Canada v. Raymond, 80 DTC 6383, [1980] CTC 520, 80 DTC 6253 (FCA)

"The fact that a taxpayer can still make an objection to an assessment in no way affects the obligation which the taxpayer has to pay the tax...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

It was suggested that a certificate filed under the equivalent Excise Tax Act provision cannot be amended or varied.

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

Upon the production of a Minister's certificate that is proper on its face such certificate must be accepted for registration. Here, however, the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

The Federal Court does not have the jurisdiction to amend a certificate because "a certificate is not a judgment nor does it become a judgment of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

The registration of requirements under s. 223 in respect of a previously assessed liability of the taxpayer was not voided by reassessments (which...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

"The certificate, when registered, has the same force and effect as if it were a judgment and unless and until the amount claimed is reduced or...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(7) 102

Subsection 223(3) - Registration in court

Cases

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

In finding that the taxpayer's tax debt had been properly certified, Mosley J. found that the Minister had mailed the notice of assessment but...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Section 32 of the Crown Liability and Proceedings Act applied to prohibit the taking of collection action against the taxpayer six years after a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
proceedings in respect of

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

The Minister was permitted to issue a requirement more than six years (the applicable limitation period) after taxes payable by the taxpayer first...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Generally, there are no provisions of the Act that would give the tax liability priority over a secured creditor. However, subsection 223(11.1)...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.