Words and Phrases - "liable"

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14 September 2016 External T.I. 2016-0638171E5 - Liability under section 159

has potential personal liability for the maximum value of the property under its control from the moment that the taxpayer’s tax debt was assessed

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Words and Phrases
liable

The Queen v. National Trustco, 98 DTC 6409 (FCA)

liability for collapsed RRSP

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Words and Phrases
liable

Exida.Com Limited Liability Company v. The Queen, 2009 DTC 1278, 2009 TCC 373 (Informal Procedure), rev'd above.

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Words and Phrases
liable

Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159

no substantive tax liability

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Words and Phrases
liable
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) "penalty" does not include nil penalty 90
Tax Topics - Statutory Interpretation - Ordinary Meaning purposive interpretation must be consistent with words 87
Tax Topics - Statutory Interpretation - Territorial Limits no filing requirement if no connection with Canada 77