Deemed assessee extends tax assessment to persons assessable for another's income, including representatives and agents. Deemed assessee denotes a person made assessable for tax in respect of another person's income, loss, or refund. It attributes assessment responsibility ... Summary
Deemed assessee extends tax assessment to persons assessable for another's income, including representatives and agents.
Deemed assessee denotes a person made assessable for tax in respect of another person's income, loss, or refund. It attributes assessment responsibility to persons substituting for or representing the taxpayer and includes representative assessee, legal representative, and agent of a non-resident as assessable persons.
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