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...
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...
| 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...