Boucher v. Canada, 2004 DTC 6085, 2004 FCA 47 -- summary under Subsection 165(1)

By services, 28 November, 2015

The Tax Court lacked jurisdiction to consider the allegation of the taxpayer that an amount received by her from her employer was net of employee source deductions, so that she had already paid the tax in question. Such an allegation could be asserted by her in the Federal Court when the Minister attempted to recover the sums he considered to be payable.

Topics and taglines
Topic
Income Tax Act - s. 165(1)
Tagline
Tax Court lacked jurisdiction to consider allegation that an amount received by taxpayer from her employer was net of employee source deductions
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334917
Extra import data
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"field_legacy_header": "<strong><em>Boucher v. The Queen</em></strong>, 2004 DTC 6085, 2004 FCA 47",
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