Words and Phrases - "liable to"

85
44
75
50
38
31
18
14
72
2
2
32
54
25
38
79
3
76
88
46
15
9
22
2
1

Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709:

Suggests that the phrase "liable to" can create a liability to tax; and that, in any event, the creation of liability to tax, viewed as merely an inchoate obligation to pay tax, then is crystallized through the assessment process.

Words and Phrases
liable to