"A tax assessment in respect of a benefit or advantage received is not inconsistent with an obligation to pay for the benefit or advantage where, for example, there is no apparent intention to honour the obligation. The decision that a taxable benefit has been received can stand in an appropriate case with an alleged obligation to pay for that benefit."
Topics and taglines
Tagline
no intent to honour obligation
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334319
Extra import data
{
"field_legacy_header": "<strong><em><a id=\"Angle\"></a>Angle v. M.N.R.</em></strong>, 74 DTC 6278, [1975] 2 S.C.R. 248 <strong>[no intent to honour obligation]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em><a id=\"Angle\"></a>Angle v. M.N.R.</em></strong>, 74 DTC 6278, [1975] 2 S.C.R. 248 <strong>[no intent to honour obligation]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}