Toronto Dominion Bank v. B.C. (Commissioner of Income Tax), 2017 BCCA 159

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Summaries

Summary Under

filing deadline period started being counted from the day following the year end

The 2012 taxation year of the taxpayer (“TD”) ended on October 31, 2012. Under s. 24(1) of the International Business Activity Act (B.C.), it...

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Summary Under

Commissioner improperly restricted herself to applying only the published guidelines on extending a return-filing deadline

The 2012 taxation year of the taxpayer (“TD”) ended on October 31, 2012. Under s. 24(1) of the International Business Activity Act (B.C.), it...

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Summary Under

May 1, 2014 was not within 18 months of year-end October 31, 2012

The taxpayer (TD) made an unsuccessful submission that because a taxation year ends on the very last instant of the year, a B.C. provision...

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