Subsection 316(2)
Cases
Libicz v. Canada (Attorney General), 2021 FC 693
On February 17, 2016, CRA assessed the applicants for their derivative liability under ETA s. 323(l) for arrears of GST owing by the corporation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | suggestion that a clear representation made by CRA officials within the scope of their authority as to an administrative process they will follow is binding | 277 |