liable for tax

Canada (Attorney General) v 18335898 Alberta Ltd (Whitecap Energy Inc), 2023 ABKB 357 -- summary under Subsection 209(6)

Full Title
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

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

Full Title
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
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