Words and Phrases - "file"

a
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b
44
c
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d
50
e
37
f
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g
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h
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i
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j
2
k
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m
51
n
25
o
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p
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q
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r
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s
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t
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“
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ConocoPhillips Canada Resources Corp. v. Canada (National Revenue), 2016 DTC 5016 [at 6588], 2016 FC 98, 2017 FCA 243 rev'd

Summary Under
Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1)
discretion under s. 220(2.1) to waive filing a Notice of Objection

The taxpayer (“ConocoPhillips”) claimed that it did not learn about a reassessment of its 2000 taxation year (which nullified a previous...

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Words and Phrases
file
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) Minister can consider reassessment without Notice of Objection 216
Tax Topics - Statutory Interpretation - French and English Version ambiguity in French version resolved through English version 222

Sameden Oil of Canada, Inc. v. Provincial Treasurer of Alberta (1993), 102 DLR (4th) 125 (Alta. C.A.)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(7)

The taxpayer mailed his 1988 corporate tax return by registered mail from the United States on June 30, 1989, and the return was received by the...

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Words and Phrases
file
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) 88