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Versions of s. 226(2)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2013-06-26 to present available View Source
    WhereIf a taxpayer fails to pay, as required, any tax, interest or penalties demanded under this section, the Minister may direct that the goods and chattelschattels, or movable property, of the taxpayer be seized and subsections 225(2) to 225(5)(5) apply, with respect to the seizure, with suchany modifications asthat the circumstances require.
    Full text

    If a taxpayer fails to pay, as required, any tax, interest or penalties demanded under this section, the Minister may direct that the goods and chattels, or movable property, of the taxpayer be seized and subsections 225(2) to (5) apply, with respect to the seizure, with any modifications that the circumstances require.

  2. 2004-08-31 to 2013-06-26 View Source

    Where a taxpayer fails to pay, as required, any tax, interest or penalties demanded under this section, the Minister may direct that the goods and chattels of the taxpayer be seized and subsections 225(2) to 225(5) apply, with respect to the seizure, with such modifications as the circumstances require.