Words and Phrases - "forthwith"
MNR v. Potereyko, 83 DTC 5113 (Sask. PC)
Summary Under
Tax Topics - Income Tax Act - Section 231.2A demand that documents be furnished "forthwith" provided a "reasonable time" for compliance. "It is trite law to say that 'forthwith' means that...
Words and Phrases
forthwithNestle Enterprises Ltd. v. MNR, 92 DTC 1001, [1991] 2 CTC 2627 (TCC)
On January 17, 1989 the taxpayer withheld $535,579 of tax on a payment to a non-resident. On February 14, 1989 it mailed a cheque for that sum to...