Subsection 165(1) - Objections to assessment
Cases
ConocoPhillips Canada Resources Corp. v. Canada (National Revenue), 2016 DTC 5016 [at 6588], 2016 FC 98
Boswell J has found that s. 220(2.1) accords the Minister the discretion to waive the requirement to file a Notice of Objection, so that it was...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) | discretion under s. 220(2.1) to waive filing a Notice of Objection | 474 |
| Tax Topics - Statutory Interpretation - French and English Version | ambiguity in French version resolved through English version | 222 |
Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382
In finding that s. 165(1) required receipt by the Minister of the taxpayer's Notice of Objection on a timely basis, Snider J. stated (at p. 6187)...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(6) | 27 |
Boucher v. Canada, 2004 DTC 6085, 2004 FCA 47
The Tax Court lacked jurisdiction to consider the allegation of the taxpayer that an amount received by her from her employer was net of employee...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 222 | 64 |
870 Holdings Ltd. v. Canada, 2004 DTC 6001, 2003 FCA 460
A letter requesting more time to provide requested information did not qualify as a notice of objection.
Canada v. Carlson, 2002 DTC 6893, 2002 FCA 145
The Deputy Judge had incorrectly taken the position that the 90-day period in s. 165(1) and the one-year extension period in ss.166.1(7)(a) and...
Chevron Canada Resources Ltd. v. MNR, 99 DTC 5648 (FCTD)
The taxpayer filed waivers with respect to its 1985 and 1986 taxation years, was reassessed by the Minister beyond the waiver period in respect of...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.1) | 175 |
Liampat Holdings Ltd. v. The Queen, 96 DTC 6020 (FCTD)
At the conclusion of the taxpayer's submissions before Cullen J. it came to the attention of counsel for the Crown for the first time that the...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 17 - Subsection 17(1) | 73 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "deems" is irrebuttable | 29 |
Water's Edge Village Estates (Phase II) Ltd. v. The Queen, 94 DTC 6284 (FCTD)
Because the Act provides a complete code prescribing the procedures to be followed in appealing a reassessment or note of confirmation, and...
Mackenzie v. The Queen, 93 DTC 5291 (FCTD)
Because the assessments of the taxpayer's 1982 and 1983 taxation years were "nil assessments", his appeals for those years were dismissed.
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|---|---|---|
| Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | 86 |
495187 Ontario Ltd. v. The Queen, 92 DTC 6311 (FCTD), aff'd sub nomine The Queen v. Sarraf, 93 DTC (FCA)
Because the only director and shareholder of a corporation that had been dissolved under the Business Corporations Act, 1982 (Ontario) would have...
City Centre Properties Inc. (successor in name to Royalty Mall Ltd.) v. Her Majesty The Queen, 91 DTC 5083, [1991] 1 CTC 143 (FCA)
In reversing a finding that the taxpayer was precluded from seeking a declaratory order that it did not owe taxes which have been reassessed by...
Re Norris, 89 DTC 5493 (Ont CA)
In response to the disallowance by the trustee in bankruptcy of an assessment, Zuber J.A. stated:
"When the trustee in bankruptcy wishes to...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | 25 |
Starlite Bottlers Ltd. v. The Queen, 88 DTC 6272, [1988] 2 CTC 60, 88 DTC 6272 (FCTD)
Since a reassessment purported to fix the taxpayer's total liability for a taxation year, the previous assessment became void. Since no notice of...
Irving Oil Ltd. v. The Queen, 88 DTC 6138, [1988] 1 CTC 263 (FCTD), aff'd 91 DTC 5106 (FCA)
There is no right of appeal from a nil assessment. "[T]here is nothing to appeal from the Minister's recorded thought of no tax owing."
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | 48 | |
| Tax Topics - General Concepts - Stare Decisis | 26 | |
| Tax Topics - Income Tax Act - Section 245 - Old | 135 | |
| Tax Topics - Income Tax Act - Section 67 | 152 |
The Queen v. B. & J. Music Ltd., 80 DTC 6219, [1980] CTC 287 (FCTD)
A taxpayer was not entitled to appeal from a determination of its cumulative deduction account where the amount of tax for the year was not affected.
Smerchanski v. Minister of National Revenue, 76 DTC 6247, [1976] CTC 488, [1977] 2 S.C.R. 23
A taxpayer may validly waive his rights of appeal against reassessment by executing a compromise agreement with Revenue Canada. The enforceability...
See Also
Shreedhar v. The Queen, 2016 TCC 254 (Informal Procedure)
The taxpayer was reassessed to include in his income a Registered Education Savings Plan benefit but with the CRA deducting a corresponding...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | assessment with interest is not a nil assessment | 35 |
Persaud v. The Queen, 2014 DTC 1031 [at 2682], 2013 TCC 405
CRA sent the taxpayer a letter on 15 September 2010 indicating that they had completed an audit and that no amount would be allowed for his claim...
Newfoundland Transshipment Limited v. The Queen, 2013 DTC 1111, 2013 TCC 259
After the normal reassessment period for assessing its 2002 to 2005 taxation years had passed, the taxpayer requested the Minister to reassess...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 166.1 | no obligation to reassess amended return | 88 |
Anonby v. The Queen, 2013 DTC 1154 [at 859], 2013 TCC 184 (Informal Procedure)
The taxpayer reported $42,000 of employment income on his return, and received a refund of approximately $4,000 based on $13,000 of source...
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| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | no declaration as to source deductions, or vacating of reassessment that would increase substantive liability | 241 |
Lai Colbert v. The Queen, 2005 DTC 1449, 2005 TCC 636 (Informal Procedure)
Although the taxpayer did not receive the notice of assessment in question, the 90 day period nonetheless began to run from the day of mailing of...
Windsor Management Ltd. v. The Queen, 2001 DTC 749 (TCC)
A letter completed on letterhead of the taxpayer requesting that the Deputy Minister of Finance intervene to have the matter settled without a...
510492 BC Ltd. v. The Queen, 2001 DTC 124 (TCC)
A British Columbia company that had been dissolved and which had not been restored had its appeal dismissed on the ground that it did not exist....
Sinnott v. The Queen, 2000 DTC 2459 (TCC)
Bowman T.C.J. noted that the invalidity of a purported assessment could quite properly be raised in a notice of objection (contrary to an...
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| Tax Topics - Income Tax Act - Section 128 - Subsection 128(2) | 50 |
Paris v. The Queen, 98 DTC 6072 (FCTD)
The plaintiffs, who were members of a public interest group coalition, had no standing to challenge an advance tax ruling issued by Revenue...
Consoltex Inc. v. The Queen, 97 DTC 724 (TCC)
The taxpayer was not bound by an alleged agreement it made with a Minister as to the portion of expenditures made by it that would qualify as...
Dudar v. The Queen, 96 DTC 1828 (TCC)
On the evidence, McArthur TCJ. accepted that the taxpayer did not receive a reassessment. Consequently, the burden of proof shifted to the Crown...
The Queen v. B.M. Enterprises Ltd., 92 DTC 6463 (FCTD)
An assessment which a junior collections official had typed up and sent to the taxpayer was found to have been made by the Minister given that the...
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| Tax Topics - Income Tax Act - Section 227 - Subsection 227(10) | 75 |
460354 Ontario Inc. v. MNR, 88 DTC 1679 (TCC)
The Minister assessed the taxpayer well after it had been dissolved by articles of dissolution. Bonner J. dismissed an application by the taxpayer...
Le Sous-Ministre du Revenu de la Province de Quebec v. Brossard, [1984] C.A. 528
(Comment: Canada Tax Letter, No. 354.)
The respondent acquired shares after the death of his fellow shareholder pursuant to a shareholders'...
Administrative Policy
9 October 2015 APFF Roundtable Q. 22, 2015-0598301C6 F - Extension of time to file
When CRA announces an administrative extension of the filing date for returns, e.g., the extension for individual filings to May 5, 2015, would...
27 August 2012 Internal T.I. 2012-0435571I7 F - Opposition à une cotisation
The Minister initially assessed, and then reassessed, a taxation year of the taxapayer (a CCPC) (the "2nd assessment") and subsequently, but still...
6 March 2012 External T.I. 2011-0420751E5 - Ability to Object to a Denial of a Dividend Refund
S. 152(1.2) permits the filing of a notice of objection to the determination of a dividend refund under s. 129 even if the amount of such...
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.2) | 29 |
December 1992 B.C. Tax Executives Institute Round Table, Q.12 (October 1993 Access Letter, p. 481)
Where RC has issued a reassessment under s. 152(4) following an objection by the taxpayer under s. 165(1) to a previous reassessment, the taxpayer...
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| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | 37 |
88 CPTJ - Q.25
A notice of objection filed in accordance with s. 165 is not restricted to items that were reassessed, and the taxpayer can object to any item...
79 C.R. - Q.11
In most instances RCT will accept amended returns from a taxpayer in spite of the expiration of the period referred to in s. 165(1).
Articles
Joel A. Nitikman, "Nil Assessments: The View From New Zealand", Canadian Current Tax, February 1993, p. T1
Forms
Subsection 165(1.1) - Limitation of right to object to assessments or determinations
Cases
Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26
The taxpayer successfully appealed from reassessments denying the deduction of interest by it on a participating bond for its 1987 and 1988...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.3) | 201 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 78 |
Chevron Canada Resources Ltd. v. MNR, 99 DTC 5648 (FCTD)
The taxpayer filed waivers with respect to its 1985 and 1986 taxation years, was reassessed by the Minister beyond the waiver period in respect of...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 179 |
Articles
J.W. Galway, D.E. Spiro, "Post-Consent Reassessments - Can One Object the Second Time Around?", Tax Litigation, Vol. VI, No. 4, 1998, p. 398.
Subsection 165(1.2) - Limitation on objections
Cases
Pearce v. The Queen, 2005 DTC 199, 2005 TCC 38
A waiver signed by the taxpayer was binding on him notwithstanding a criminal caution given to him by a Revenue Canada employee before the...
See Also
Kubbernus v. The Queen, 2009 DTC 1153, 2009 TCC 311
S.165(1.2) precluded the taxpayer from objecting to an assessment made beyond the normal reassessment period pursuant to s. 152(4.2). Angers, J....
Subsection 165(1.11) - Objections by large corporations
Cases
Devon Canada Corporation v. Canada, 2015 FCA 214
Webb JA found that where an appeals officer considers and communicates rejection of subsequently-raised issues, this has the effect of amending...
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| Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) | large corporations can appeal new issues which were rejected by CRA Appeals, and perhaps may raise new issues within 1 year of Objection | 342 |
Bakorp Management Ltd. v. Canada, 2014 DTC 5063 [at 6870], 2014 FCA 104
In 1992 the taxpayer, a large corporation under the Act, redeemed shares of a corporation not connected to the taxpayer for $338,213,849,...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) | new timing argument raised on appeal | 339 |
Subsection 165(2) - Service
See Also
Jones v. The Queen, 2001 DTC 411 (TCC)
The taxpayer was found not to have served a notice of objection given that he had sent it by ordinary mail rather than registered mail and had...
Wichartz v. The Queen, 94 DTC 1703 (TCC)
A letter that the taxpayer sent to Revenue Canada to the attention of a member of Public Affairs Department, rather than to the Chief of Appeals,...
Subsection 165(3) - Duties of Minister
Cases
Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94
The Appellant filed a notice of objection to a CRA proposal to revoke its charitable registration under s. 168(4). When the Minister published the...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | expending 70% of revenues on fund-raising and undue benefits inconsistent with wholly-devoted test | 267 |
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) | registration can be revoked for inadequate records | 188 |
Ford v. Canada, 2015 DTC 5009 [at 5525], 2014 FCA 257
The taxpayers, after donating art pieces and claiming charitable donations based on higher values than their purchase prices, were reassessed in...
Danada Enterprises Ltd. v. Canada (Attorney General), 2012 DTC 5083 [at 6986], 2012 FC 403
The taxpayer appealed an assessment which entailed gross negligence penalties under s. 163(2). CRA sent the taxpayer a notice of confirmation...
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|---|---|---|
| Tax Topics - Other Legislation - Federal - Federal Court Act - Section 18.5 | 64 |
Godsell v. The Queen, 2001 DTC 5384, 2001 FCA 196
The expiration of approximately 14 months between the filing of a notice of objection by the taxpayer and a reassessment by the Minister did not...
James v. Canada, 2001 DTC 5075 (FCA)
In confirming the dismissal at trial of a motion to vacate reassessments that the Minister had made more than 10 years following the filing by the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Audit Procedure | 101 | |
| Tax Topics - General Concepts - Evidence | 54 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 154 |
Bolton v. The Queen, 96 DTC 6413 (FCA)
The taxpayer argued that his assessment should be vacated because the Minister failed to act with all due dispatch to reconsider his assessment. ...
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|---|---|---|
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | right to appeal assessment because of Minister's delay would be redundant if assessment were automatically vacated | 87 |
Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA)
The taxpayer, an accountant, argued that his assessment should be vacated because the Minister failed to process his returns with all due...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 19 | |
| Tax Topics - Income Tax Act - Section 166 | 45 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 11 | 45 |
The Queen v. McBurney, 85 DTC 5433, [1985] 2 CTC 214 (FCA)
By indicating that he wished to appeal immediately to the Federal Court, the respondent precluded himself from later complaining that the failure...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | 140 |
Tucker v. The Queen, 78 DTC 6492, [1978] CTC 700 (FCTD)
The indication that the taxpayer wishes to appeal directly to the Federal Court should be set out in the Notice of Objection rather than in the...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 175 - Subsection 175(3) | 11 |
See Also
Air Canada v. ARQ, 2016 QCCA 710
In response to an objection filed in 2006 by the taxpayer (“Air Canada”), with a lawyer having consistently been the contact person with ARQ,...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(5) | failiure to establish due diligence | 349 |
Godsell v. The Queen, 96 DTC 1292 (TCC)
The passage of approximately one year from the time the taxpayer filed his notice of objection to the issuance by the Minister of a notice of...
Schultz v. The Queen, 95 DTC 5657 (FCA)
After noting that if the Minister had failed to act with all due dispatch in confirming the taxpayers' reassessments they would have become void,...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | 87 | |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(3) | 38 |
Yorkton Restaurant Venture Capital Corp. v. Saskatchewan (1994), 118 DLR (4th) 735 (Sask QB)
S.23(7) of the Venture Capital Tax Credit Act (Saskatchewan) provided:
"On receipt of the Notice of Objection, the Minister shall with all due...
Schultz v. The Queen, 93 DTC 953 (TCC)
Beaubier, J. followed the decision in Apfelbaum v. MNR, 91 DTC 800 in finding that the right to appeal pursuant to s. 169(1) was the taxpayer's...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Agency - Agency | 52 |
Greco v. MNR, 91 DTC 1090 (TCC)
The only remedy of the taxpayer for a failure of the Minister to consider his objection with all due dispatch was to appeal under paragraph...
Administrative Policy
December 1992 B.C. Tax Executives Institute Round Table, Q.12 (October 1993 Access Letter, p. 481)
A reassessment issued under s. 165(3) can be distinguished from one issued under s. 152(4) by an explanation at the bottom of the form T7WC...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 40 |
1 December 1992 Memorandum (Tax Window, No. 27, p. 8, ¶2353)
A reassessment issued pursuant to s. 165(3) nullifies a reassessment made under s. 152(4). The taxpayer may file a new notice of objection with...
1992 A.P.F.F. Annual Conference, Q. 14 (January - February 1993 Access Letter, p. 55)
It is RCT's policy not to make reassessments which seek to increase the tax payable unless the taxation year is not otherwise statute-barred,...
90 C.R. - Q61
The decision with respect to the disposition of a notice of objection is the responsibility of the District Office Appeals Division.
11 June 1990 Memorandum (September 1990 Access Letter, ¶1432)
Where the disposal of a notice of objection involves a taxation year which is otherwise statute-barred, no reassessment may be issued under s....
Subsection 165(5) - Validity of reassessment
Cases
Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294
After the Minister had assessed the predecessors of taxpayer on the basis that amounts paid by them to purchase seismic data exceeded the fair...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 60 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) | objection does not extend normal reassessment period | 246 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | 158 |
See Also
Klemen v. The Queen, 2014 DTC 1170 [at 3613], 2014 TCC 244
The Minister assessed the taxpayer for his 2004 taxation year within the normal reassessment period on the basis that the taxpayer had realized a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | equipment licensed at no charge was held in commercial activity | 86 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | s. 165(5) cannot be used to increase an assessment | 161 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment | licensed equipment internally transferred in one-off transaction | 184 |
943372 Ontario Inc. v. The Queen, 2007 DTC 1051, 2007 TCC 294
In dealing with proposed assessments of the taxpayers beyond the normal reassessment period, Bowman C.J. stated (at para. 7):
"If the otherwise...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - French and English Version | 76 |
Subsection 165(6) - Validity of notice of objection
Cases
Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382
S.165(6) did not empower the Minister to accept a Notice of Objection that had not been served on a timely basis as required by s. 165(1).
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|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 108 |
Subsection 165(7) - Notice of objection not required
Cases
Transcanada Pipelines Ltd. v. The Queen, 2001 DTC 5626, 2001 FCA 314
Following the serving of notices of objection by the taxpayer to 1995 reassessment and a settlement of the issues raised in notices of objection...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | 144 |
O'Sullivan v. The Queen, 90 DTC 6278 (FCTD)
After filing 1984 Notices of Objection to 1984 reassessments, on January 13, 1986 the taxpayer filed a Notice of Appeal to the Tax Court from...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 225.1 - Subsection 225.1(3) | 103 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 42 |
Bowater Mersey Paper Co. Ltd. v. The Queen, 86 DTC 6293, [1986] 1 CTC 240 (FCTD), rev'd 87 DTC 5382, [1987] 2 CTC 159 (FCA)
S.165(7) had no application where notice of objection to the first reassessment was filed after the second reassessment was made. It was noted...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | 27 |
Stephens v. The Queen, 77 DTC 5418, [1977] CTC 590 (FCTD)
S.165(7) does not permit the making of an appeal against a reassessment which was made by the Minister following a decision of the Tax Review Board.
The Queen v. Lambert, 74 DTC 6368, [1974] CTC 611 (FCTD), aff'd supra.
Following the issuance of notices of reassessment dated October 30, 1973 the Minister obtained a certificate for unpaid taxes and provisional...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 223 - Subsection 223(2) | 58 |
See Also
Bennett v. The Queen, 96 DTC 1630 (TCC)
Unbeknownst to counsel for the Crown, the reassessment which was the subject of the appeal had been replaced by a more recent one. Lamarre Proulx...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(2) | 51 |