Gestion Forêt-Dale Inc. v. The Queen, 2009 DTC 1378, 2009 TCC 255 -- summary under Subsection 163(2)

By services, 28 November, 2015

The penalty was applicable, given that, at the time the corporate return of the recipient of a deemed dividend was signed, it was known that in fact the two corporations were not connected.

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Topic
Income Tax Act - s. 163(2)
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Drupal 7 entity type
Node
Drupal 7 entity ID
334840
Extra import data
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