TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CHARGING PROVISION [1 record]

Record 1 1993-10-28

English

Subject field(s)
  • Rules of Court
OBS

The charging provision is in subsection 227.1(1) of the Income Tax Act.

OBS

s.227.1(1) imposes a personal liability on the directors of a corporation in certain cases.

French

Domaine(s)
  • Règles de procédure

Spanish

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