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Section 231.5 | Tax Interpretations Skip to main content

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Section 231.5

Table of Contents

Subsection 231.5(2) - Compliance

Subsection 231.5(2) - Compliance

Cases

Muir v. The Queen, 79 DTC 5267, [1979] CTC 259 (Ont. Co. Ct.)

A person is not "unable" to meet a demand made of him pursuant to s. 231(3) where his inability to comply is the result only of a failure to keep proper books and records.

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