PROBLEMS OF LITIGATION UNDER THE EXCISE TAX ACT
AbstractIn the absence of a formal procedure for litigating disputes under the Excise Tax Act, the author examines the complicated methods that have arisen to litigate questions of liability for sales or excise tax. Though taxes are often collected without difficulty, he reviews those options open to the taxpayer and the Crown should a dispute arise. He also considers those defences not open to the taxpayer, limitation of proceedings, procedures available to the Minister and procedures available to the taxpayer.
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