Webb J. found that where an amount has been deducted from compensation as income tax source deductions or employee premiums under the Canada Pension Plan Act, that amount must be remitted by the person so withholding from the compensation even if, in fact, the compensation was earned by someone who properly characterized was an independent contractor rather than an employee.
Topics and taglines
Tagline
withholding triggers remittance obligation
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334661
Extra import data
{
"field_legacy_header": "<strong><em>Suspended Power Lift Service Inc. v. The Queen</em></strong>, 2007 DTC 1505, 2007 TCC 519 (Informal Procedure) <strong>[withholding triggers remittance obligation]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Suspended Power Lift Service Inc. v. The Queen</em></strong>, 2007 DTC 1505, 2007 TCC 519 (Informal Procedure) <strong>[withholding triggers remittance obligation]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}