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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RDTOH not extinguished by three-year limitations period on dividend refund
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Drupal 7 entity type
Node
Drupal 7 entity ID
334032
Extra import data
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