Collins v. Canada (Customs and Revenue Agency), 2005 FC 1431 -- summary under Subsection 222(4)

By services, 28 November, 2015

The 2004 amendment to s. 222(4)(a)(ii) was effective to overrule Markevich v. The Queen, so that tax debts that became prescribed due to a limitation period prior to the adoption of Bill C30 nonetheless could be enforced by the CCRA under the Act.

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