Canada: Double Derivative Tax Liability: The Federal Court Of Appeal Broadens The Scope Of Derivative Tax Liability For Directors And For Non-Arm's-Length Transferees – The Queen V Colitto (2020 FCA 70) – A Canadian Tax Lawyer's Analysis - Rot
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Canada's Income Tax Act contains several rules allowing the Canada Revenue Agency to collect tax debts by pursuing someone other than the original taxpayer.
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