First Vancouver Finance v. M.R.N., 2002 DTC 6998, 2002 SCC 49,  2 S.C.R. 720
Iacobucci J. quoted with approval (at p. 7006) the "long-established principle of law that, in the absence of clear language to the contrary, a tax on one person cannot be collected out of property belonging to another."
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|Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1)||120|