Section 224.1

Cases

Groulx v. Canada, 2010 DTC 5027 [at 6621], 2010 FCA 321

In challenging a set-off under s. 224.1 of a tax debt of the taxpayer against 30% of Canada Pension Plan and Old Age Security payments receivable...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Provincial Law 84

Mintzer v. The Queen, 96 DTC 6027, [1996] 1 CTC 249 (FCA)

A prohibition under the Canada Pension Plan Act against the attachment, or the seizure and execution, of Canada Pension Plan payments did not...

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Words and Phrases
set-off

Clarkson Co. Ltd. as Receiver and Manager of Aero Trades (Western) Ltd. v. The Queen, 89 DTC 5050, [1989] 1 CTC 142 (FCA)

The Crown was entitled to set-off taxes owing by the taxpayer only against debts owing by the Crown to the taxpayer (in respect of air carrier...

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See Also

La Banque Canadienne Nationale v. The Queen, 79 DTC 5178, [1979] CTC 165 (FCTD)

The effect of an assignment of accounts receivable under section 88 (now section 178) of the Bank Act was not to make the bank the creditor of the...

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Administrative Policy

IC98-1R4 "Tax Collections Policies" 12 June 2013

We can offset (apply against another debt) your repayment or refund to debts for which you are liable. However, for debts that relate to the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 225.1 - Subsection 225.1(4) security for appeal to FCA 80

Articles

Marie-Andrée Beaudry, Dean Kraus, "Selected Income Tax Considerations in the Court-Approved Debt Restructurings and Liquidations", 2015 Annual CTF Conference paper

Limitations on CRA compensation (set-off) rights (p. 13:36)

While Revenu Québec followed the decision in DIMS Construction [fn 111: …2005 SCC...

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