In challenging a set-off under s. 224.1 of a tax debt of the taxpayer against 30% of Canada Pension Plan and Old Age Security payments receivable by the taxpayer, the taxpayer could not rely on a rule in the Civil Code of Quebec that provided that "compensation" cannot take place if the object of the debt is property that is exempt from seizure. The court found no evidence of a Parliamentary intention to import the Quebec civil law concept of "compensation" into statutory set-off.
Topics and taglines
Tagline
CPP/OAS pensions
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336462
Extra import data
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"field_legacy_header": "<strong><em>Bouchard v. The Queen</em></strong>, 2010 DTC 5027 [at 6621], 2010 FCA 321 <strong>[CPP/OAS pensions]</strong>",
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