Words and Phrases - "set-off"

a
91
b
44
c
86
d
57
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
60
n
29
o
41
p
82
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

Mintzer v. The Queen, 96 DTC 6027, [1996] 1 CTC 249 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 224.1
CPP payments

A prohibition under the Canada Pension Plan Act against the attachment, or the seizure and execution, of Canada Pension Plan payments did not apply to "set-off" under s. 224.1 given that these were distinct concepts.

Words and Phrases
set-off