Section 227

Subsection 227(1.2)

Subsection 227(4) - Trust for moneys deducted

Cases

Royal Bank of Canada v. Sparrow Electric Corp., 97 DTC 5089, [1997] 1 S.C.R. 411

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See Also

Aboriginal Federated Alliance Inc. v. The Queen, 2004 DTC 2701, 2004 TCC 336

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Quebec (Dep. of Min. of Rev.) v. Nolair International Inc. (1999), 182 DLR (4th) 114 (SCC)

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Bhattacharjee v. Strong Western Holdings Ltd., [1993] GSTC 1 (BCSC)

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Tax Topics - Excise Tax Act - Section 222 - Subsection 222(1) 79

Administrative Policy

28 January 2014 External T.I. 2013-0506991E5 - Prescribed Security Interest

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Subsection 227(4.1) - Extension of trust

Cases

Canada v. Callidus Capital Corporation, 2017 FCA 162

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(1.1) s. 222(1.1) does not eliminate liability of a creditor under s. 222(3) for receipt of funds out of a s. 222(1) deemed trust 392

Newcourt Financial Ltd. v. Canada, 2006 DTC 6627, 2004 FCA 91

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Canada (Attorney General) v. National Bank of Canada, 2004 DTC 6527, 2004 FCA 92

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DaimlerChrysler Financial Services (Debis) Canada Inc. v. Mega Pets Ltd., 2003 DTC 5612 (BCCA)

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First Vancouver Finance v. M.R.N., 2002 DTC 6998, 2002 SCC 49, [2002] 2 S.C.R. 720

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Royal Bank of Canada v. Tuxedo Transport Ltd. (2000), 190 DLR (4th) 139 (BCCA)

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Royal Bank of Canada v. Tuxedo Transport Ltd., 2000 DTC 6501 (BCCA)

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See Also

Canada v. Toronto-Dominion Bank, 2018 FC 538

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(3) s. 222 trust defeated the mortgagee’s priority on a voluntary sale of the mortgaged home 330

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 3

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(3) deemed trust for unpaid GST/HST does not follow assets in an arm's length sale 100

7 October 2011 Roundtable, 2011-0413081C6 F - 227(4) et (4.1) - vente d'un bien à un tiers

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Subsection 227(5) - Payments by trustees, etc.

Cases

Canada c. Roll, 2001 DTC 5055 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) payroll disbursements made only as agent 96

Linder v. Rutland Moving and Storage Ltd., [1991] 1 CTC 517 (BCCA)

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Words and Phrases
receivership

Min. of Labour (Man.) v. The Queen in Right of Canada, 88 DTC 6514, [1988] 5 WWR 127 (Man QB), rev'd in part (1989), 59 DLR (4th) 34 (Man. C.A.) and (1989), 62 DLR (4th) 574 (Man. C.A.)

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B.C. (Govt.) v. Henfrey Samson Belair Ltd., [1987] 4 WWR 673 (BCCA), aff'd [1989] 2 S.C.R. 24

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Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 S.C.R. 1182

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See Also

Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)]

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Roll v. The Queen, 2000 DTC 1454 (TCC)

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Administrative Policy

5 October APFF Roundtable, Q.1

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 214 - Subsection 214(16) - Paragraph 214(16)(b) whether withholding on interest subject to the thin cap rules can take into account a subsequent s. 214(16)(b) designation 178

Articles

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

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) 0

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

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Subsection 227(6) - Excess withheld, returned or applied

Cases

Sentinel Hill No. 29 LP v. Attorney General of Canada, 2008 DTC 6569, 2008 ON CA 132

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Administrative Policy

7 November 2014 External T.I. 2014-0542061E5 - Section 15(2.12), follow up to 2014-051943

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.11) inability to refund Part XIII tax which disappears on late PLOI election if non-timely application 159

Subsection 227(6.1) - Repayment of non-resident shareholder loan

Administrative Policy

24 April 2015 External T.I. 2014-0560401E5 - Subsections 15(2) and 227(6.1) and Part XIII tax

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.6) repayment to assignee of original creditor 138

Articles

Subsection 227(6.2)

Articles

Brett Anderson, Daryl Maduke, "Practical Implementation Issues Arising from the Foreign Affiliate Dumping Rules", 2014 Conference Report, (Canadian Tax Foundation), 19:1-49

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Subsection 227(8) - Penalty

See Also

Maxi Maid Services Ltd. v. The Queen, 2012 DTC 1174 [at 3435], 2012 TCC 178 (Informal Procedure)

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Administrative Policy

IT-494 "Hire of Ships and Aircraft from Non-Residents"

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Paragraph 227(8)(a)

See Also

Ogden Palladium Services (Canada) Inc. v. The Queen, 2001 DTC 345 (TCC), briefly aff'd 2002 DTC 7378, 2002 FCA 336

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Words and Phrases
due diligence
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) ancillary services included 212

Subsection 227(8.1) - Joint and several, or solidary, liability

See Also

Pechet v. The Queen, 2008 DTC 3381, 2008 TCC 208, aff'd 2009 FCA 341

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Tremblay v. MNR, 90 DTC 1124 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(10.1) 174

Subsection 227(8.2) - Retirement compensation arrangement deductions

Administrative Policy

14 September 1994 External T.I. 5-941889 -

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Subsection 227(8.3) - Interest on amounts not deducted or withheld

Administrative Policy

7 February 2014 Internal T.I. 2013-0506151I7 - Section 216 returns and interest

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 216 - Subsection 216(4) accrual of interest until filing of s. 216(4) return 179

Subsection 227(8.4) - Liability to pay amount not deducted or withheld

Administrative Policy

6 November 2014 External T.I. 2014-0530991E5 - Liability for the failure to withhold

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) no employer liability for undeducted income tax/penalty liability of unincorporated managing members 223

Subsection 227(9) - Penalty

Cases

741290 Ontario Inc. v. Canada, 2012 DTC 5025 [at 6665], 2011 FCA 361, aff'g 2011 DTC 1089 [at 489], 2011 TCC 91

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Mollenhauer Ltd. v. The Queen, 92 DTC 6398 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) non-employers may be liable 171

Deloitte Haskins & Sells, Receiver-Manager for Comanche Drilling Ltd. v. The Queen, 89 DTC 5225 (FCTD)

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Re A.G. Canada and Coopers & Lybrand Ltd., 86 DTC 6243 (BCSC)

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Electrocan Systems Ltd. v. The Queen, 86 DTC 6089, [1986] 1 CTC 269 (FCTD), aff'd 89 DTC 5079 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 28

The Queen v. Coopers & Lybrand Ltd., 80 DTC 6281, [1980] CTC 367 (FCA)

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See Also

Maxi Maid Services Ltd. v. The Queen, 2012 DTC 1174 [at 3435], 2012 TCC 178 (Informal Procedure)

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Subsection 227(9.4) - Liability to pay amount not remitted

See Also

Ville de Québec v. The Queen, 2008 DTC 4967, 2007 TCC 329

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 50

Cana Construction Co. Ltd. v. The Queen, 95 DTC 127 (TCC)

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Subsection 227(10) - Assessment

Cases

Zen v. Canada (National Revenue), 2010 DTC 5109 [at 6979], 2010 FCA 180

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The Queen v. B.M. Enterprises Ltd., 92 DTC 6463 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) 75

See Also

Grant v. The Queen, 2017 TCC 121

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) corporate bankruptcy did not cause the taxpayer to cease to be a director/“due dispatch” requirement inapplicable to director’s assessment 245
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(c) failure of CRA to timely send proof of claim to the right trustee was not fatal (s. 227.1(2)(c) is directory) 364

Paragraph 227(10)(d)

Administrative Policy

29 April 2014 Internal T.I. 2013-0481581I7 - Under Remittance of Part XIII Tax

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(3.1) normal reassessment period for Part XIII tax 45

Subsection 227(10.1) - Idem [Part XII.5]

Cases

CGI Holding LLC v. Canada (National Revenue), 2016 FC 1086

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Tax Topics - Treaties - Income Tax Conventions - Article 4 CRA reasonably considered that TD Securities did not apply where the dividend was not fully and comprehensively taxed in the U.S. 308

See Also

Kwee v. The Queen, 93 DTC 904 (TCC)

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Tremblay v. MNR, 90 DTC 1124 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8.1) 174

Subsection 227(10.2) - Joint and several, or solidary, liability re contributions to RCA

Cases

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

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