Cases
The Toronto-Dominion Bank (TD Canada Trust) v. Canada, 2026 FCA 25
An employer, a restaurant company, which had failed to remit employee source deductions, sold a property and, instead of paying the unremitted...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) | s. 227(4.1) does not apply to sales proceeds paid by the tax debtor to an unsecured creditor | 365 |
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | amounts are required to be included in the income of employees even though the employees may be required to repay the amounts | 295 |