Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 59
Page 548
... subsection 153 ( 1 ) , in which case a 20 percent penalty will apply.32 As well , the payer is required to pay interest on the amount that should have been deducted or withheld . That interest begins to run from the day that the amounts ...
... subsection 153 ( 1 ) , in which case a 20 percent penalty will apply.32 As well , the payer is required to pay interest on the amount that should have been deducted or withheld . That interest begins to run from the day that the amounts ...
Page 555
... subsection 227.1 ( 1 ) . Their defence was based on sub- section 227.1 ( 4 ) , which provides that no action can be commenced under subsection 227.1 ( 1 ) more than two years after a person ceases to be a director . The court held that ...
... subsection 227.1 ( 1 ) . Their defence was based on sub- section 227.1 ( 4 ) , which provides that no action can be commenced under subsection 227.1 ( 1 ) more than two years after a person ceases to be a director . The court held that ...
Page 705
... Subsection 56 ( 4.1 ) can , however , be avoided in the following circumstances : 5 .58 • Subsection 56 ( 4.1 ) applies only to loans , not to gifts . Therefore , the immigrant can gift property to a foreign trust to avoid this ...
... Subsection 56 ( 4.1 ) can , however , be avoided in the following circumstances : 5 .58 • Subsection 56 ( 4.1 ) applies only to loans , not to gifts . Therefore , the immigrant can gift property to a foreign trust to avoid this ...
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