Words and Phrases - "set-off"

a
87
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
16
v
9
w
23
y
2

Mintzer v. The Queen, 96 DTC 6027, [1996] 1 CTC 249 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 224.1
CPP payments

A prohibition under the Canada Pension Plan Act against the attachment, or the seizure and execution, of Canada Pension Plan payments did not apply to "set-off" under s. 224.1 given that these were distinct concepts.

Words and Phrases
set-off