INCOME TAX |
Agpro Services v. M.N.R.
A-34-00
2002 FCA 253, Noël J.A.
11/6/02
3 pp.
Application for judicial review with respect to judgment of Tax Court of Canada dismissing appeal from MNR's decision refusing to refund portion of contributions made by applicant as employer under Canada Pension Plan--Applicant's employees overpaying contributions for period in issue by amounts which have since been identified, refunded--No basis for refusing employer's claim for refund of equal amounts--No other ground suggested by respondent to justify conclusion amount of employer's overpayment of contributions not equal to overpayment computed by Minister with respect to employees--Application allowed--Canada Pension Plan, R.S.C., 1985, c. C-8.
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.