What is the difference between s-s. 8.8, (8.3) and (9.4) between a CCRA employee and his employer under section 156.1(4) of the Income Tax Act?

British Columbia, Canada


The following excerpt is from In the Matter of United Used Auto & Truck Parts Ltd. et al., 2000 BCSC 30 (CanLII):

Second, I agree with the submission of counsel for the CCRA that the distinction between s-s. (8), (8.3) and (8.4) and s-s. (9), (9.2) and (9.4) is that the former deal with a failure to deduct or withhold the applicable monies while the latter deal with a failure to remit amounts which have been deducted or withheld. This may appear to be a distinction without a difference in practical terms, but it is a real distinction under the Income Tax Act. Subsection 156.1(4) of the Act gives a credit on account of tax payable by employees of the amount deducted or withheld under s. 153 and it is irrelevant whether the employer has remitted the amount deducted or withheld. See The Queen v. Cooper & Lybrand Limited, [1980] C.T.C. 367, at page 376, for a more complete discussion of the distinction.

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