Words and Phrases - "liquidator"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
54
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2
“
1

Groscki v. The Queen, 2017 TCC 249 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 159 - Subsection 159(3)
a director was not liable for failure to obtain a s. 159(2) certificate before his corporation disposed of most of its assets

The appellant was the director of a Macao corporation (EMI Macao) that following an adverse ITA amendment disposed of all its inventory, that had...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
liquidator
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Legal Representative director without liquidator authorization was not legal representative 88
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(ii) reporting of bad debt deduction on “net” basis not permitted/specifically-evidenced claims required 316