Words and Phrases - "due diligence defence"

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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...

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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