Hennig v. The Queen, 2012 DTC 1152 [at at 3353], 2012 TCC 141 (Informal Procedure) -- summary under Subsection 160(1)

By services, 28 November, 2015

The taxpayer was unsuccessful in arguing that the limitations period could shield her from liability under s. 160(1), in respect of a dividend received from her wholly owned tax-indebted corporation. Section 160 does not have a limitations period.

Topics and taglines
Topic
Income Tax Act - s. 160(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334734
Extra import data
{
"field_legacy_header": "<strong><em>Hennig v. The Queen</em></strong>, 2012 DTC 1152 [at 3353], 2012 TCC 141 (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}