Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 71
Page 547
... amount deducted or withheld , 23 and will subject the corporation to a penalty equal to 10 percent of the amount withheld . The 10 percent penalty is increased to 20 percent if the corporation has already been assessed a penalty for a ...
... amount deducted or withheld , 23 and will subject the corporation to a penalty equal to 10 percent of the amount withheld . The 10 percent penalty is increased to 20 percent if the corporation has already been assessed a penalty for a ...
Page 548
... amount that should have been deducted or withheld . That interest begins to run from the day that the amounts should have been remitted in accordance with the Regulations as described above.33 • Failure to remit : If a person has ...
... amount that should have been deducted or withheld . That interest begins to run from the day that the amounts should have been remitted in accordance with the Regulations as described above.33 • Failure to remit : If a person has ...
Page 711
... amount " is defined to mean “ any amount that a person has a right under the arrangement at the end of the year to receive after the end of the year . " ' 78 Accrued interest on a deferred amount is also deemed to be a deferred amount ...
... amount " is defined to mean “ any amount that a person has a right under the arrangement at the end of the year to receive after the end of the year . " ' 78 Accrued interest on a deferred amount is also deemed to be a deferred amount ...
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