Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure) -- summary under Subsection 162(2.1)

By services, 28 November, 2015

The taxpayer would not have been liable for a penalty under s. 162(1) because it had no income. Accordingly, s. 162(2.1) could not apply to it.

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Topic
Income Tax Act - s. 162(2.1)
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Drupal 7 entity type
Node
Drupal 7 entity ID
334768
Extra import data
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