Canada c. Roll, 2001 DTC 5055 (FCA) -- summary under Subsection 227(5)

By services, 28 November, 2015

Given that the respondent had made payments of remuneration to employees as a bare trustee for the employer and that the decision to make payments of the net salaries of the employees was that of the principals of the employer alone, it followed that the respondent was not within the scope of s. 153(1), 153(1.3) or 227(5).

Topics and taglines
Topic
Income Tax Act - s. 227(5)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336500
Extra import data
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