Words and Phrases - "penalty"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159

Summary Under
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7)
"penalty" does not include nil penalty

A non-resident corporation which failed to file corporate income tax returns but which had no income taxes payable in Canada was not subject to...

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Words and Phrases
penalty
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(2.1) no substantive tax liability 66
Tax Topics - Statutory Interpretation - Ordinary Meaning purposive interpretation must be consistent with words 93
Tax Topics - Statutory Interpretation - Territorial Limits no filing requirement if no connection with Canada 79