Words and Phrases - "made"

a
92
b
44
c
87
d
58
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
42
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
24
y
2

Cyrus C. Udell v. Minister of National Revenue, [1969] CTC 704, 70 DTC 6019

Summary Under
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2)
taxpayer not liable to penalty respecting gross negligence of his accountant

In finding that the taxpayer should not be liable for a penalty under s. 56(2) (the predecessor to s. 163(2)) respecting the gross negligence of...

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Words and Phrases
acquiesced in made
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Penal Provisions, Strict Construction taxpayer should be given the benefit of the doubt regarding the imposition of a penalty 165