Income Tax Act — I-3.3 225.1
 of the actions described in paragraphs (1)(a) to (g) for the purpose of collecting the amount assessed, or a part thereof, determined in a manner consistent with the decision or judgment of the Court in the other action at any time after the Minister notifies the taxpayer in writing that (a) the decision of the Tax Court of Canada in that action has been mailed to the Minister, (b) judgment has been pronounced by the Federal Court of Appeal in that action, or (c) judgment has been delivered by the Supreme Court of Canada in that action, as the case may be. Where ss. (1) to (4) do not apply (6) Subsections (1) to (4) do not apply with respect to (a) an amount payable under Part VIII; (a.1) an amount payable under section 281; (b) an amount required to be deducted or withheld, and required to be remitted or paid, under this Act or the Regulations; (c) an amount of tax required to be paid under section 116 or a regulation made under subsection 215(4) but not so paid; (d) the amount of any penalty payable for failure to remit or pay an amount referred to in paragraph (b) or (c) as and when required by this Act or a regulation made under this Act; and (e) any interest payable under a provision of this Act on an amount referred to in this paragraph or any of paragraphs (a) to (d). One-half collection (7) If an amount has been assessed under this Act in respect of a corporation for a taxation year in which it was a large corporation, or in respect of a particular amount claimed under section 110.1 or 118.1 where the particular amount was claimed in respect of a tax shelter, then subsections (1) to (4) do not limit any action of the Minister to collect (a) at any time on or before the particular day that is 90 days after the day of the sending of the notice of assessment, 1/2 of the amount so assessed; and (b) at any time after the particular day, the amount, if any, by which the amount so assessed exceeds the total of (i) all amounts collected before that time with respect to the assessment, and (ii) 1/2 of the amount in controversy at that time. Definition of large corporation (8) For the purposes of this section and section 235, a corporation (other than a corporation described in subsection 181.1(3)) is a large corporation in a particular taxation year if the total of the taxable capital employed in Canada of the corporation, at the end of the particular taxation year, and the taxable capital employed in Canada of any other corporation, at the end of the other corporation’s last taxation year that ends at or before the end of the particular taxation year, if the other corporation is related (within the meaning assigned for the purposes of section 181.5) to the corporation at the end of the particular taxation year, exceeds $10 million, and, for the purpose of this subsection, a corporation formed as a result of the amalgamation or merger of 2 or more predecessor corporations is deemed to be the same corporation as, and a continuation of, each predecessor corporation. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 225.1; 1994, c. 7, Sch. II, s. 184, Sch. VIII, s. 131, c. 21, s. 103; 1998, c. 19, s. 225; 2001, c. 17, s. 179; 2005, c. 19, s. 49; 2006, c. 4, ss. 85, 166; 2010, c. 25, s. 66; 2013, c. 33, s. 20; 2016, c. 12, s. 60 2024, c. 15, s. 62