Drover v. Canada, 98 DTC 6378 (FCA) -- summary under Section 323

By services, 28 November, 2015

Before remitting the case to the Tax Court, Robertson J.A. noted that unlike the due diligence defence under s. 227.1 of the Income Tax Act, under s. 323 there also was an obligation to exercise this same standard with respect to ensuring that the amount of GST to be remitted was properly calculated.

Topics and taglines
Topic
Excise Tax Act - s. 323
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332307
Extra import data
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