Ottawa Ritz Hotel Company Limited v. The Queen, 2012 DTC 1172 [at at 3427], 2012 TCC 166 (Informal Procedure) -- summary under Subsection 129(1)

By services, 28 November, 2015

The taxpayer was ineligible for a dividend refund because it did not send the required application within three years of the taxation year in question. However, Webb J. also noted that, in accordance with Tawa Developments, there was also no reduction in the taxpayer's refundable dividend tax on hand.

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Income Tax Act - s. 129(1)
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334028
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