Canada (Attoreny General) v. Simard, 2004 DTC 6381, 2003 FCA 427 -- summary under Subsection 163(2)

By services, 28 November, 2015

The Court has no discretion as to the amount of the penalty under s. 163(2), nor does it have any regarding interest thereon.

Topics and taglines
Topic
Income Tax Act - s. 163(2)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334812
Extra import data
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