Words and Phrases - "liable for tax"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

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...

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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...

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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