2.1
Cases
AAi. FosterGrant of Canada Co. v. Canada (Commissioner of the Canada Customs and Revenue Agency), [2004] 3021 ETC, 2004 FCA 259
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 117 |
See Also
Pampered Chef, Canada Corp. v. CBSA, [2008] ETC 4514 (CITT)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subparagraph 115(1)(b)(ii) | 95 |
Section 3.2
Administrative Policy
Memorandum D11-6-5 Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief, 4 January 1993
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Customs Act - Section 33.4 - Subsection 33.4(1) | 82 |
Section 32
Subsection 32(1)
Administrative Policy
Memorandum D17-1-10 Coding of Customs Accounting Documents, 28 November 28 2012
Section 32.2
Administrative Policy
Memorandum D11-6-10 Reassessment Policy April 6, 2016
Section 33.4
Subsection 33.4(1)
Administrative Policy
Memorandum D11-6-5 Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief, 4 January 1993
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Customs Act - Section 3.2 | 485 |
Section 61
Subsection 61(1)
Paragraph 61(1)(c)
Administrative Policy
Memorandum D11-6-3 Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act 16 September 16 2008
Section 67
Subsection 67(1)
Cases
Spike Marks Inc. v. Canada (Attorney General), 2008 FCA 406
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Excise Act, 2001 - Section 44 | CBSA (and, ultimately, the CITT) has carriage of the re-determination of tobacco excise duties | 338 |