Words and Phrases - "due diligence defence"
Agence du revenu du Québec v. Assurances générales Desjardins Inc., 2022 QCCA 57
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...
Words and Phrases
due diligence defenceLocations 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 |