Words and Phrases - "modifications that the circumstances require"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Zen v. Canada (National Revenue), 2010 DTC 5109 [at at 6979], 2010 FCA 180

Summary Under
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2)
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
mutatis mutandis modifications that the circumstances require
Locations of other summaries Wordcount
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