Bain v. Rosen, 84 DTC 6212, [1984] CTC 589 (S.C.O.) -- summary under Subsection 224(1)

By dwpv, 28 November, 2015

It was indicated that the 70% exemption pursuant to s. 7(1) of the Wages Act (Ontario) is calculated before any deduction is made of the amount of a s. 224(1) demand. Otherwise, "at the whim of the person in the department [of National Revenue] who prepared the demand, the entire 70% exemption could be wiped out, if the amount of the demand is to be deducted from gross wage before the exemption is calculated."

Topics and taglines
Topic
Income Tax Act - s. 224(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336444
Extra import data
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