The only instance where a stay of execution of judgment obtained on the filing of a s. 223 certificate "will be granted is where seizure has been made of property real or personal of the taxpayer, who has, or does within the specified time, objected to the assessment, or taken a proper appeal therefrom, and such sale, prior to final determination of the actual liability, may be prejudicial to the taxpayer".
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336420
Extra import data
{
"field_legacy_header": "<strong><em>The Queen v. Rumball</em></strong>, 81 DTC 5001, [1981] CTC 9 (FCTD)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>The Queen v. Rumball</em></strong>, 81 DTC 5001, [1981] CTC 9 (FCTD)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}