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- Title
THIRD-PARTY PENALTIES REVISITED.
- Authors
Sorensen, John
- Abstract
The article offers information on the judicial decision of the Federal Court of Appeal in case of the Canada v. Guindon, in which the court addressed the issues of imposition of third-party penalties under section 163.2 of the Income Tax Act for analyzing the criminal or civil nature of Tax penalties. It informs that the federal court overturned the decision of the Tax Court of Canada for restoring the penalty assessments against the taxpayer Julie Guindon.
- Subjects
CANADA; GUINDON, Julie; CANADA. Federal Court of Appeals; CANADA. Tax Court; TAX penalties; CANADA. Income Tax Act; LEGAL judgments; ACTIONS &; defenses (Law)
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2013, Vol 61, Issue 4, p1131
- ISSN
0008-5111
- Publication type
Article