Regulation 2201

Subsection 2201(2)

Paragraph 2201(2)(a)


Attorney General of Canada v. Caisse Desjardins de Limoilou, 2020 QCCA 1612

On July 15, 2014, the date on which by a corporation ("Chambois") failed to remit source deductions that were due under the Income Tax Act (the...

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Tax Topics - Statutory Interpretation - Regulations/Statutory Delegation Regulation did not violate “the rule prohibiting the granting of pure discretion by Regulation” 391