Boucher v. Canada, 2004 DTC 6085, 2004 FCA 47 -- summary under Section 222

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. 222
Tagline
Tax Court lacked jurisdiction to consider whether tax at issue had been withheld
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336408
Extra import data
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