Common Contracts
1 similar null contracts
GLAXOSMITHKLINE INC.,June 15th, 2021
The appeals from the assessments made under the Income Tax Act for the 1990, 1991, 1992 and 1993 taxation years and assessments made under Part XIII of the Act with respect to the alleged failure of the appellant to withhold tax on dividends deemed to be paid to a non-resident shareholder in 1990, 1991, 1991 and 1993 are allowed and the matters are referred back to the Minister of National Revenue for reconsideration and reassessments only to decrease the excess amounts (as described in the reasons for judgment) paid by the appellant for ranitidine by $25 per kilogram and to adjust the amounts of withholding tax accordingly.
