Manufax Holdings Inc. v. The Queen, 2005 DTC 1417, 2005 TCC 645 (Informal Procedure) -- summary under Subsection 108(1)

By services, 28 November, 2015

The taxpayer's submission that "on or before the third day, not including a Saturday or holiday" meant that there was only a requirement to remit within three business days, was rejected.

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