Leung v. MNR, 91 DTC 1020 (TCC)

In vacating an assessment of the taxpayer pursuant to s. 227.1 of the Act and corresponding provisions of the Income Tax Act (Ontario), the...

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Rip TCJ. followed the Stephens decision in finding (pp. 1026-1027) that "an assessment containing a substantial error, defect or ommision is not...

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