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← Historical versions

Versions of s. 207(2)

I-3.3 — Income Tax Act · 2 versions

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2008-01-01 to 2017-12-14 View Source
    Where the trustee of a taxpayerperson whohas isfiled liablea to pay taxreturn under this Part doesfor nota remitcalendar toyear within three years after the Receiver General the amountend of the tax withinyear, the time specified in subsection 207(1), the trustee is personally liable to pay on behalf of the taxpayer the full amount of the tax and is entitled to recover from the taxpayer any amount paid by the trustee as tax under this section.Minister
    Full text

    Where a person has filed a return under this Part for a calendar year within three years after the end of the year, the Minister

  2. 2004-08-31 to 2005-06-29 View Source

    Where the trustee of a taxpayer who is liable to pay tax under this Part does not remit to the Receiver General the amount of the tax within the time specified in subsection 207(1), the trustee is personally liable to pay on behalf of the taxpayer the full amount of the tax and is entitled to recover from the taxpayer any amount paid by the trustee as tax under this section.