Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159 -- summary under Territorial Limits

By services, 28 November, 2015

Nöel, J.A. noted (at para. 23) that when s. 150(1) formerly simply provided that in the case of a corporation, a return shall be filed by a corporation for each taxation year, "with respect to non-resident corporations, the obligation to file could only extend to those that had some connection with Canada. To construe the provision as applying in the absence of any connection with Canada would give it a reach that could not have been intended."

Topics and taglines
Topic
Statutory Interpretation - Territorial Limits
Tagline
no filing requirement if no connection with Canada
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340518
Extra import data
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