Section 315

Subsection 315(3)

See Also

Dickinson & Ors v Revenue and Customs, [2018] EWCA Civ 2798

HMRC agreed under a pre-2014 statutory regime to postpone the collection of disputed taxes until appeals against the related assessments had been...

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Jayco, Inc. v. The Queen, 2018 TCC 239

After its successful appeal of a GST/HST assessment, Jayco sought to include, in the costs recoverable from the Crown, the $1.4 million paid by it...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 147 - Subsection 147(3) - Paragraph 147(3)(j) taxpayer has no remedy in a costs award for LC fees paid to secure its GST/HST obligation until reversed 394

Administrative Policy

CRA National Collections Manual, 2015-01

Collection actions can be postponed, under subsection 315(3) of the ETA, when no security is provided, but this requires approval by the...

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