Technical notes to a notice of ways and means motion to amend the Income Tax Act : amounts in dispute / issued by The Hon. Michael Wilson.: F34-19/1985E-PDF

"These proposed amendments to the Income Tax Act ensure that a taxpayer will not be required to pay disputed taxes, interest or penalties until after the first judicial hearing of his objections to the amounts assessed. The proposed legislation also allows for the repayment of such amounts previously paid to the extent that the amount is in controversy. ..."--P.1.

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Publication information
Department/Agency Canada. Department of Finance.
Title Technical notes to a notice of ways and means motion to amend the Income Tax Act : amounts in dispute / issued by The Hon. Michael Wilson.
Publication type Monograph
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) "January 1985."
Issued also in French under title: Notes techniques sur l'avis de motion des voies et moyens visant à modifier la Loi de l'impôt sur le revenu : cotisations litigieuses.
Publishing information [Ottawa] : Dept. of Finance Canada, 1985.
Author / Contributor Wilson, Michael H.(Michael Holcombe),1937-
Description 13 p.
Catalogue number
  • F34-19/1985E-PDF
Subject terms Legislation
Amendments
Income tax
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