Section 224

Subsection 224(1) - Garnishment

Cases

Wilson v. Canada (Justice), 2012 DTC 5109 [at 7113], 2012 FC 280

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Canada Trustco Mortgage Co. v. Canada, 2011 DTC 5112 [at 5940], 2011 SCC 36, [2011] 2 S.C.R. 635

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The Queen v. National Trustco, 98 DTC 6409 (FCA)

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Words and Phrases
liable

Bank of Montreal v. MNR, 94 DTC 6309 (FCTD)

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464734 Ontario Inc. v. The Queen, 90 DTC 6206 (FCTD)

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DeConinck v. Royal Trust Corp. of Canada, [1989] 1 CTC 179 (N.B.C.A.)

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Ontario Development Corp. v. The Queen, 89 DTC 5134 (FCTD)

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Re Morgan Trust Co. and Dellelce, 85 DTC 5492 (S.C.O.)

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The Royal Bank of Canada v. The Queen, 84 DTC 6439, [1984] CTC 573 (FCTD), aff'd 86 DTC 6390, [1986] 2 CTC 211 (FCA)

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Walkers' Auto and Body Supplies (1972) Ltd., [1984] 4 WWR 661 (Sask QB)

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Re Zurich Insurance Co., 84 DTC 6232, [1984] CTC 639 (Ont CA)

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Bain v. Rosen, 84 DTC 6212, [1984] CTC 589 (S.C.O.)

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Re Marks & Spencer Canada, Inc., 84 DTC 6037 (Nfld. S.C.)

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Sorenson v. MNR, 82 DTC 6246 (FCA)

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Stephens Estate v. The Queen, 82 DTC 6132, [1982] CTC 138 (FCA)

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CIBC v. The Queen, 81 DTC 5345, [1981] CTC 435 (FCTD)

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Hutterian Brethren Church v. Prov. Treas. (Alta), 80 DTC 6228 (Alta. C.A.)

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Bank of Montreal v. The Queen, 80 DTC 6024 (FCTD)

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Qureshi v. MNR, 79 DTC 5161, [1979] CTC 216 (FCTD)

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See Also

De Vries v The Queen, 2018 TCC 166

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) if requirement to pay assessment had been valid, it would have flowed through with a dividend 290
Tax Topics - General Concepts - Effective Date oral agreement to postpone changed terms of loan 175

Manufacturers Life Insurance Co. v. MNR, 91 DTC 1055 (TCC)

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Thomas v. MNR, 90 DTC 1806 (TCC)

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Thames Bandag & Tire Ltd. v. The Queen, 88 DTC 6417, [1988] 2 CTC 203 (FCTD)

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Prowest Fabrications Ltd. v. The Queen (1984), 50 C.B.R. (N.S.) 102 (Sask QB)

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Administrative Policy

25 February 2016 CBA Roundtable, Q. 4

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Other locations for this summary
Tax Topics - Income Tax Act - Section 224 - Subsection 224(1) provincial garnishment limits not followed
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 317 - Subsection 317(3) tax debtor still required to remit GST/HST on garnished receivable/provincial garnishment limits respected only in Quebec 828

24 April 2012 Internal T.I. 2012-0441141I7 - Effect of A Requirement To Pay on Shareholder Loan

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IC 98-1 "Collection Policies"

87 C.R. - Q.75

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Subsection 224(1.2) - Garnishment

Cases

Bank of Montreal v. Deloitte & Touche Inc., 97 DTC 5538 (Sask. C.A.)

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Alberta (Treasury Branches) v. M.N.R.; Toronto-Dominion Bank v. M.N.R., 96 DTC 6245, [1996] 1 S.C.R. 963

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 146

The Queen v. TransGas Ltd., 93 DTC 5391 (Sask. C.A.), briefly aff'd (1994), 120 DLR (4th) 715, [1994] 3 S.C.R. 753

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Canadian Asbestos Services Ltd. v. The Queen, 93 DTC 5001 (Ont. Ct. - G.D.)

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Pembina on the Red Development Corp. Ltd. v. Triman Industries Ltd., 92 DTC 6174 (Man. C.A.)

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Toronto-Dominion Bank v. The Queen, 90 DTC 6639 (FCTD)

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Air Atonabee Ltd. v. The Queen, 90 DTC 6573 (S.C.O.)

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Royal Bank of Canada v. Saskatchewan Power Corp., 90 DTC 6330 (Sask QB)

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Lloyd's Bank Canada v. International Warranty Co. (1989), 60 DLR (4th) 272 (Alta. C.A.)

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Articles

Robertson, "Tax Collection and Insolvency: An Update", 1993 Conference Report, c. 8

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(5) 0

Skulski, "Tax Collection in Recessionary Times", 1992 Conference Report, c.8

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Heinrich, "Judicial Response to Director's Liability and Crown Garnishment Priorities", 1991 British Columbia Tax Conference, Volume 1.

Brown, "Bankruptcy and Income Tax: A Revenue Canada Perspective", 1990 Conference Report, c. 18.

Finance

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Subsection 224(1.3) - Definitions

Security Interest

Cases

Caisse populaire Desjardins de l'Est de Drummond v. Canada, 2009 DTC 5951, 2009 SCC 29, [2009] 2 S.C.R. 94

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Subsection 224(1.4) - Garnishment

Cases

Caisse populaire Desjardins de l'Est de Drummond v. Canada, 2009 DTC 5951, 2009 SCC 29, [2009] 2 S.C.R. 94

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