Words and Phrases - "liable to"
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...
Words and Phrasesliable to
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|Tax Topics - Income Tax Act - Section 222 - Subsection 222(1) - Tax debt||124|