Words and Phrases - "modifications that the circumstances require"
Zen v. Canada (National Revenue), 2010 DTC 5109 [at 6979], 2010 FCA 180
replacement of mutatis mutandis perhaps did not effect substantive change
The taxpayer, who had been assessed under s. 227(10) for his joint liability under s. 227.1 for the taxes of the corporation of which he was a...
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Tax Topics - Income Tax Act - Section 227 - Subsection 227(10) | unnecessary to issue further assessments for interest that accrued on the director's liability | 40 |