We have not been persuaded that any sound basis in law has been advanced by the appellant for disturbing the decision of the Trial Division that the failure of the appellant to file the prescribed form that is provided for in subsection 26(7) of the Income Tax Application Rules and section 4700 of the Income Tax Regulations was fatal to the appellant’s case. Accordingly, the appeal will be dismissed with costs.
The Court affirmed the decision below that the word "shall" in the context of Regulation 4700 was imperative and that the failure of the taxpayer...
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