Financial Administration Act

Subsection 23(2)

Cases

Pay Audio Services Limited Partnership v. Canada (National Revenue), docket T-450-17, 2018 FC 494

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.

Canada (Attorney General) v. Fink, 2017 FCA 87

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 241 - Subsection 241(3) - Paragraph 241(3)(b) Attorney General is ordered to answer questions respecting remission relief to other taxpayers re set-off of capital losses against s. 7 benefits 361

Germain v. Canada (Attorney General), 2012 DTC 5151 [at 7370], 2012 FC 768

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.

Administrative Policy

18 June 2015 External T.I. 2015-0578071E5 F - Reimbursement of overpayment of QPIP benefits

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 60 - Paragraph 60(n) - Subparagraph 60(n)(v.1) no s. 60 deductions if non-resident 161
Tax Topics - Income Tax Act - Section 4 - Subsection 4(2) s. 60 deduction denied for repayment of previous income inclusion 130

Articles

Fraser Milner, "Remission Orders", CCH Tax Topics, No. 1948, 9 July 2009, p. 1.

Section 67

Cases

Thomson v. The Queen, 2003 DTC 5127 (FCTD)

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.

Re Northward Airlines Ltd., [1981] 2 WWR 764 (Alta. Q.B.)

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.

See Also

Dural Products Ltd. v. MNR, 92 DTC 2127 (TCC)

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.

Subsection 81(1)

Cases

Clarkson Co. Ltd. v. The Queen, 79 DTC 5150, [1979] CTC 96 (FCA)

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.