Section 225.1

Cases

Coombs v. Canada (National Revenue), 2013 DTC 5023 [at 5612], 2012 FC 1499

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Articles

Khashayar Haghgouyan, "Narrowing of the Collection Restrictions - Set-Off Can Occur!", CCH Tax Topics, No. 4 1901, 14 August 2008, p. 1.

Subsection 225.1(2) - No action by Minister

Cases

Cybernius Medical Ltd. v. Canada (Attorney General), 2017 FC 226

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 221.2 - Subsection 221.2(1) Minister ordered to make a taxpayer-requested s. 221.2(1) transfer between two taxpayer accounts 384

Arif (Re), 2011 DTC 5173 [at 6284], 2011 FC 1000

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Subsection 225.1(3) - Idem [No action by Minister]

Cases

Cormier v. The Queen, 91 DTC 5159 (FCTD)

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O'Sullivan v. The Queen, 90 DTC 6278 (FCTD)

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Administrative Policy

86 C.R. - Q.85

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Subsection 225.1(4) - Idem [No action by Minister]

Administrative Policy

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 224.1 usual policy not to set-off if appeal 71

Subsection 225.1(5) - Idem [No action by Minister]

Cases

Doyle v. MNR, 89 DTC 5483 (FCTD)

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Subsection 225.1(6) - Where ss. (1) to (4) do not apply

Paragraph 225.1(6)(b)

Administrative Policy

30 January 2014 Internal T.I. 2012-0460181I7 - Application of paragraph 225.1(6)(b)

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