The taxpayer withheld source deduction from employee remuneration but did not remit the source deductions in light of litigation in which it was asserted that the employees were exempt from taxation. O'Connor J. accepted the Minister's submission that the amounts held were deemed to be held in trust for payment to Her Majesty in accordance with the Act. The taxpayer was correctly assessed for the amounts withheld but not remitted.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336495
Extra import data
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