Words and Phrases - "due diligence defence"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Agence du revenu du Québec v. Assurances générales Desjardins Inc., 2022 QCCA 57

Summary Under
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8)
due diligence defence is not available for errors of law

When the taxpayers, which were property-casualty insurers, received premiums from a customer before the policy took effect, they remitted the...

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Words and Phrases
due diligence defence
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) - A - Paragraph A(a) tax collected on insurance premiums on policies not in effect was required to be remitted based on the month of receipt 374