Cases
Bozzer v. Canada, 2011 DTC 5106 [at at 5922], 2011 FCA 186
In finding that an ambiguity in the interpretation of s. 220(3.1) should be resolved in a manner that did not take away a right of the taxpayer to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | most recent 10 years' interest on old reassessments can be waived | 210 |
Lloyd's Bank Canada v. International Warranty Co. (1989), 60 DLR (4th) 272 (Alta. C.A.)
In finding that s. 224(1.2)(b) was not intended to expropriate the vested rights of secured creditors, the court adopted the statement in the Avco...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) | 122 | |
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(10.2) | 71 |