The Supreme Court of Canada Finds a Limit to the Scope of the Requirement to Pay under Section 224 ITA

We are committed to creating and nurturing an environment of inclusion at FMC where the diversity of our workforce contributes to the enrichment of our firm, our professional practice and our community.

/upload/en/aboutfmc_rollover/about_diversity_01.png

/upload/en/aboutfmc_rollover/about_diversity_02.png

Alphabetical

A B C D E F G H I

J K L M N O P Q R

S T U V W X Y Z

(By last name)

Include Paraprofessionals & Translators

Name

First Name:

Last Name:

City:

Expertise:

Keyword

(eg. school, language, specialty area)

Match whole word

Publication Search Results

The Supreme Court of Canada Finds a Limit to the Scope of the Requirement to Pay under Section 224 ITA

Author(s): Lemieux, Marc

Date: July 18 2011

The Supreme Court of Canada rendered a much awaited judgment in the case of Canada Trustco Mortgage Co. v. R. on July 15, 2011.

In that case, a lawyer, Mr. McLeod, owed tax to the federal government.

Revenue Canada issued requirements to pay to Canada Trustco Mortgage Co. (the "Bank"), in a branch of which Mr. McLeod maintained a trust account for the purposes of his legal practice. Mr. McLeod also maintained at the same branch of the Bank a joint account together with another person. The requirements to pay were issued pursuant to section 224 of the Income Tax Act ("ITA"), which provides that the Minister of National Revenue (the "Minister") may require a person who is, or will be within one year, liable to make payment to a tax debtor to instead pay the money the person owes the tax debtor to the Receiver General.

Read more by clicking the download button.

Navigate

FMC Client Service Terms
Site Map
Privacy Statement

Offices

Montréal
Ottawa
Toronto
Edmonton
Calgary
Vancouver

General Inquiries