Words and Phrases - "liable for tax"

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
88
t
46
u
15
v
9
w
22
y
2

Canada (Attorney General) v 18335898 Alberta Ltd (Whitecap Energy Inc), 2023 ABKB 357

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 209 - Subsection 209(6)
A.G. was an “interested party” who could apply to revive a dissolved corporation so as to convert its tax liability into a debt

The defendant (“Whitecap Energy”) was an Alberta corporation which had been wound up into its sole shareholder (“Whitecap Resources”) and...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
liable for tax debt
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) CRA could revive a corporation for the purpose of assessing it in order to make a s. 160 assessment of the shareholder 141

Cristofaro v. Agence du revenu du Québec, 2020 QCCQ 1461, rev'd  2021 QCCA 1025

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer
individual with no residence or source of income in Quebec nonetheless might be liable for Quebec tax

In 2003-0026827, CRA applied Oceanspan to find that a non-resident student who has no Canadian sources of income is precluded from transferring...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
subject to tax liable for tax
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.9 a non-resident with no sources of income in Quebec nonetheless could transfer a tax credit to a Quebec taxpayer 434