Words and Phrases - "penalty"
Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159
"penalty" does not include nil penalty
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Words and Phrasespenalty
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 162 - Subsection 162(2.1)||no substantive tax liability||64|
|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|