Interest on unremitted source deductions continues to accrue after a s. 227(10) assessment. The Minister need not make a second assessment to recover that interest, given the effective reference to s. 161(1) applying with any changes that the circustances required.
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unnecessary to issue further assessments for interest that accrued on the director's liability
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Drupal 7 entity type
Node
Drupal 7 entity ID
336485
Extra import data
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"field_legacy_header": "<strong><em>Zen v. The Queen</em></strong>, 2010 DTC 5109 [at 6979], 2010 FCA 180",
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