Cases
R. v. Landes, [1988] 1 CTC 124 (Queb. Ct. S.P.)
The accused were potentially liable under s. 242 for directing acts of a corporation which since had its charter annulled for failure to produce annual reports.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 239 - Subsection 239(1) - Paragraph 239(1)(d) | 65 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | 107 |
R. v. Swendson, 87 DTC 5335, [1987] 2 CTC 199 (Alta. Q.B.)
The Crown failed to establish participation by the individual accused in the failure of the company to remit source deductions.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 238 - Subsection 238(2) | 8 |