They have the choice of either paying the full tax involved or else providing security that is sufficient to cover the amount of tax. So it wouldn't be for the value of the property; it would be for the value of the tax that would be owing.
Deputy Assistant Commissioner, Compliance Programs Branch, Canada Revenue Agency
They have the choice of either paying the full tax involved or else providing security that is sufficient to cover the amount of tax. So it wouldn't be for the value of the property; it would be for the value of the tax that would be owing.
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